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How to load currency lease

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hows it going youtube it is uh peruvian trucker back with another video im in the middle of kansas heading for denver i just got out of the shower im here in a uh flying j or pilot um and uh today were gonna talk uh money were gonna talk numbers i guess because one load is all it takes to realize the potential of going lease but anyway let me get in the truck let me get in the truck and well talk about it hows it going guys so uh i saw in the intro im in kansas right now i have im in the middle of my second load going from oklahoma uh from ponca city to denver colorado um and it doesnt deliver until tomorrow but im going to im only 200 miles away so im going to try to get there as soon as im done with this video to try to get unloaded and try to pick up another load uh and i wasnt planning on making a video this morning certainly not about this but i was taking a shower and uh you know i was thinking about the numbers and and the potential you know thinking about the co

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How is lease carrying value calculated?

Calculate the accumulated depreciation (number of years past * annual depreciation) Subtract the accumulated depreciation from the original purchase price to get the carrying amount.

Is finance lease liability a monetary liability?

The lease liability is effectively treated as a financial liability which is measured at amortised cost, using the rate of interest implicit in the lease as the effective interest rate.

How do you account for prepaid lease payments?

When rent is paid in advance of its due date, prepaid rent is recorded at the time of payment as a credit to cash/accounts payable and a debit to prepaid rent.

What are the monetary items?

Monetary items are assets or liabilities that have a fixed value, such as cash or debt. These items, such as $25,000 in cash, have a fixed value although inflation and other macroeconomic factors might affect purchasing power.

What type of liability is a lease?

The lease liability represents the obligation to make lease payments and is measured at the present value of future lease payments. Once we have gathered our information, i.e., we know the lease term, the lease payment and the discount rate, we simply discount the liability over the lease term, using the discount rate.

Is lease liability a monetary item?

As discussed in ASC 842-20-55-10, a lease liability is a monetary liability and a right-of-use asset is a nonmonetary asset. Therefore, a lease liability should be remeasured using the current period exchange rate at the reporting date with any changes recognized in the income statement.

What is a CFA lease?

Leases Types Definitions for Level 1 CFA Exam A lease is an agreement under which the lessor (that owns the asset) conveys a right to use the asset to the lessee (that uses the asset) for a specified time in exchange for periodic payments.

What is lease liabilities in accounting?

A lease liability is the financial obligation for the payments required by a lease, discounted to present value. Under ASC 842, IFRS 16, and GASB 87, the lease liability is calculated as the present value of the remaining lease payments over the lease term.

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