Easily Insert Fileds from the Contract Leasing

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How to Insert Fileds from the Contract Leasing

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[Music] good afternoon id like to welcome everyone here to our webinar today uh entitled helping government contractors put pen to paper im allison cohen im a senior manager in the government contracting practice in the assurance group and im going to introduce todays session this is the second of our sessions on the lease topic and i think that for most of you youll find today very hands-on this session is going to be facilitated by myself and liz gantmir uh liz uh handled our session one uh so youll likely recognize her face uh she is um going to introduce herself and the topic and um liz im going to turn it over to you to take it away well thank you very much alison first of all its really nice to have some company on the webcast so thank you for joining me and uh were going to rely on you to be looking at the questions and to weigh in every now and then on maybe some govcon specific elements in what were talking about so this session builds on what we talked about in the

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What are the two elements in identifying whether a contract contains a lease?

Contracts only contain a lease if the contract both: conveys the right to control the use of an identified asset for a period of time. requires an exchange of consideration.

What are the two basic types of lease?

The two most common types of leases are operating leases and financing leases (also called capital leases).

What are the components of lease payments?

The payments included comprise: fixed payments (including in-substance fixed payments), less any lease incentives receivable; variable lease payments that depend on an index or rate; amounts expected to be payable by the lessee under residual value guarantees;

What are the 3 main types of lease?

The three main types of leasing are finance leasing, operating leasing and contract hire.

How do you determine if a contract contains a lease?

A contract is or contains a lease if the contract conveys the right to control the use of identified property, plant, or equipment (an identified asset) for a period of time in exchange for consideration.

What are the characteristics of the contract of lease?

Not all leases are designed the same, but all of them have some common features. These include the rent amount, the due date of rent, the expiration date of the lease. The landlord requires the tenant to sign the lease, thereby agreeing to its terms before occupying the property.

Who are the participants in leasing contract?

There are two parties to a lease: the owner called the lessor and the user called the lessee.

How do you identify a lease asset?

Contents Decision tree for identifying a lease. Identified asset. Right to obtain substantially all of the economic benefits. Right to direct the use. Period of time. Distinguishing between a lease and a sale or purchase. Separating components of a contract. Identifying a lease entered into by joint arrangements.

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