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Easy to use but comprehensive options for editing. Quick and efficient which is important with time sensitive docs and a busy life. Some recent new features tells me the company is progressive. I was having technical difficulties one day and support was responsive. I've tried numerous PDF/Editing programs. and this is by far my favorite. It's web based not some ap that you have to download that later crashes your computer. Can access it from any PC so that helps too.
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The price is substantially more that I'd like to see. Takes a bit to save file to PC once done editing. can be a little slow at times but still a reliable tool I use at least weekly if not daily. Something in the $50 range would be delightful and it's well above that currently. Maybe efax for this price I have not used the esign feature yet so maybe will try that given our member benefit program is lapsing.
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How do you classify a lease?
Transfer of ownership. Purchase options. Remaining economic life of the asset. The expected term of the lease. Lease payments. Rate implicit in the lease (discount rate) Fair value of the underlying asset.
How are leases classified?
Lease classifications include operating leases and capital leases. A lease is a type of transaction undertaken by a company to have the right to use an asset. The schedule should outline all the major pieces of debt a company has on its balance sheet, and calculate interest in multiplying the in certain situations.
What are the two major classifications of leases?
The two most common types of leases are operating leases and financing leases (also called capital leases). In order to differentiate between the two, one must consider how fully the risks and rewards associated with ownership of the asset have been transferred to the lessee from the lessor.
How do you classify finance lease and operating lease?
An operating lease is generally treated like renting. That means the lease payments are treated as operating expenses and the asset does not show on the balance sheet. A financial lease is generally treated like loan. Here, asset ownership is considered by the lessee, so the asset appears on the balance sheet.
What is leasing and different types of leasing?
Leases are classified into different types based on the variation in the elements of a lease. Very popularly heard leases are financial and operating lease. Apart from these, there are the sale and leaseback and direct lease, single investor lease and leveraged lease, and domestic and international lease.
How do you account for a lease?
Initial decoration. Calculate the present value of all lease payments. This will be the recorded cost of the asset. Record the amount as a debit to the appropriate fixed asset account, and a credit to the capital lease liability account.
How do you account for a leased car?
For example, if a lease payment were for a total of $1,000 and $120 of that amount were for interest expense, then the entry would be a debit of $880 to the capital lease liability account, a debit of $120 to the interest expense account, and a credit of $1,000 to the accounts payable account.
What is the journal entry for lease?
Step 3: Journal entries The equipment account is debited by the present value of the minimum lease payments and the lease liability account is the difference between the value of the equipment and cash paid at the beginning of the year. Depreciation expense must be recorded for the equipment that is leased.
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