Operating leases let businesses use assets like real estate or machinery without buying them. Leasing avoids large upfront purchases and the risk of asset devaluation. At lease end, assets must be ...

Andy Smith is a Certified Financial Planner (CFP®), licensed realtor and educator with over 35 years of diverse financial management experience. He is an expert on personal finance, corporate finance ...

A small business accounting for lease agreements on its financial records must differentiate between capital and operating leases. A capital lease must meet certain criteria for classification, and ...

Sometimes a company will elect to lease a fixed asset instead of purchasing it outright. This could be driven by attractive lease financing terms, balance sheet management, or other reasons. If a ...

Residual value is the estimated value of an asset at the end of its useful life. It's used to figure out things like the value of a car at the end of a lease or how much equipment is worth after it's ...

Small business owners do not often consider the tax implications of purchasing or leasing equipment. Owners commonly recognize equipment purchase needs from an operational viewpoint, and cash is never ...

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