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來自：CFA > 2023 Level I > Financial Statement Analysis > Learning Module 10 Non-Current (Long-Term)Liabilities 2023-06-21 11:45
為什么是operating呢
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融躍答疑王老師    2023-06-25 09:41

致精進的你:

沒有滿足這5個條件 1. The lease transfers ownership of the underlying asset to the lessee. 2. The lessee has an option to purchase the underlying asset and is reasonably certain it will do so. 3. The lease term is for a major part of the asset’s useful life. 4. The present value of the sum of the lease payments equals or exceeds substantially all of the fair value of the asset. 5. The underlying asset has no alternative use to the lessor.

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