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Lease type overview
A lease is a contractual agreement between a lessor,who conveys the right to use real or personal property (an asset),and a lessee,who agrees to pay periodic rents over a specified time.
參〈企業(yè)會計準(zhǔn)則第21號-租賃〉
租賃分為兩大類:
Operating Lease(經(jīng)營租賃)
Capital Lease(GAAP)/Finance Lease(融資租賃)
Capital Lease
A lease that transfers substantially all of the benefits and risks inherent in ownership of property to the lessee.
Operating Lease
A lease that does NOT qualify as a capital lease.There is no transfer of ownership or of any risk or benefit of ownership.
Lessee Accounting for Operating Lease
Lease rent expense.
Dr. Rent Exp. Cr. Cash/Payable
Lease bonus:is an amount paid in addition to normal rent or as a prepayment in an operating lease.
LB(prepayment)is an asset and need amortize.
LB(addition)is an expense.
Leasehold improvements(辦公室裝修)
Permanently affixed to the property and reverts back to the lessor at the termination of the lease.
The value should be capitalized.
Depreciated over shorter of useful life or lease term.
Rent kicker-expense
Refundable security deposit – an asset.
Free or reduced rent consideration(免租期)
月均租金=全租約期總租金/總租期
體現(xiàn)Matching principle
實務(wù)擴展:在中概股公司準(zhǔn)備GAAP調(diào)整時,此條必然存在。此處是PRC實務(wù)及中/美稅務(wù)與GAAP的常見暫時性差異??荚囌堊⒁猓?/p>
Lessor Accounting for Operating Lease
Leasehold(Fixed assets etc.)
Recognized on lessor‘s F/S
Depreciation over the leasehold useful life
Rental income
Earned & Realizable
Rental多為預(yù)收,重在Earned.參 F2-4
Security Deposits
Refundable–Firstly recorded as liability,when refund to lessee,derecognize the liability
Nonrefundable–Firstly recorded as liability,then recognize as revenue when earned,and derecognize the liability.
Temporary Difference
GAAP accrual basis
Tax rule cash basis
Lease Bonus
1st deferred(unearned income),
2nd amortized(into income)over the life of the lease.
Free or reduced rent consideration
與Lessee的處理一致
月均租金=全租約期總租金/總租期
體現(xiàn)Matching principle
Capital/Finance Lease
transfers substantially ownership to the lessee.
In substance ,an installment purchase.
Lessee recognized F.A & liability
Lessor treated as sales-type lease or direct financing lease.
Lessee Capital Lease Criteria
O/W/N/S(OR的關(guān)系,F(xiàn)5-10)
Ownership transfers at end of lease(強條件)
Written option for bargain purchase(強條件)
Ninety(90%)percent of leased property FV<=PV of Lease payment(弱條件)
Seventy-five(75%)percent or more of asset economic life is being committed in lease term(弱條件)
當(dāng)交付出租物時,租賃物的壽命只剩下全壽命的25%時,弱條件無效。強條件繼續(xù)有效。
考試技巧:判斷是否為Capital Lease時,順序如下:
1st 從強條件O與W入手,符合任意一條,是CL,結(jié)束。不符合O與W,進行第二步判斷。
2nd 判斷是否在租賃物交付時,剩余壽命不足全壽命的25%.若是,經(jīng)營租賃(OL),結(jié)束。若不是,進行第三步判斷。
3rd 判斷兩個弱條件是否滿足。滿足任何一條,CL.否則OL
Lessee Finance Lease Criteria(IFRS)
OWES+FACS(F5-11)
Ownership transfer
Written bargain purchase option
Economic life major part
Substantially all FV
Fluctuation of FV accrue to Lessee
Ability to continue the lease
Cancel need born the losses
Specialized nature
Lessor–Sales-type/Direct Financing type criteria(US GAAP)-LUC
Lessee “owns” the leased property(any one of O/W/N/S)
Uncertainties do NOT exist regarding any unreimbursable costs to be incurred by the lessor
Collectability is reasonably predictable.
Lessor–Sales-type Vs.Direct Financing
A sales-type lease is a lease that meets one of the four capital lease criteria(O/W/NS)and two other criteria(UC)and in which there is a manufacturers‘ or dealers’ profit. 2層利潤=銷售利潤+利息收入
A direct financing lease is a lease that meets one of the four capital lease criteria(O/W/N/S)and two other criteria(UC)and in which there is NO manufacturers‘ or dealers’ profit.1層利潤=利息收入
Lessor–Finance Lease Criteria(IFRS)
In IFRS,the Lessee and the lessor use the same criteria for lease classification. “OWES + FACS”
In GAAP,the lessor has additional 2 criteria. “1/4 O/W/N/S+U+C”
Passkey:In GAAP,a lease may be capital lease for lessee and operating lease for lessor. In IFRS,the lessee and the lessor will,in most cases,classify a lease consistently as a finance lease or an operating lease.
Lessee Capital/Finance lease accounting
Guaranteed residual value is the amount guaranteed by the lessee to the lessor for the estimated residual value of the asset at the end of the lease term.
Minimum Lease Payments(MLP)are all payments that a lessee is obligated to make under a capital lease,include the required rental payments, the present value of the payment required for any bargain purchase option(BPO),and the present value of any guaranteed residual value(GRV)payment by the lessee.
MLP=Rental+BPO+GRV
Lessee Capital/Finance lease accounting
Treats the less objective as if it was purchased.
XXX-YY-25 Recognition
Dr.Fixed asset–leased property
Cr.Liability–obligation under capital lease
XXX-YY-30 Initial Measurement
Measurement amount is the lower of Cost and Fair Value.
Cost is PV of Minimum Lease Payments(MLP)
Fair value refer to the fair value of asset at the inception of the lease.
Dr.Fixed asset–leased property min(Cost,F(xiàn)V)
Cr.Liability–obligation capital lease min(Cost,F(xiàn)V)
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