ONTOLOGY EXPLORER
capital lease
<https://spec.edmcouncil.org/fibo/ontology/FBC/DebtAndEquities/Debt/CapitalLease>
プロパティと値
| プロパティ | 値 |
|---|---|
| type | Class |
| label | "capital lease" |
| subClassOf | Lease |
| definition | "lease that must be reflected on an organization's balance sheet as an asset and as a corresponding liability" |
| explanatoryNote | "In the United States, such leases must be reported per Statement 13 of the Financial Accounting Standards Board. Generally, this applies to leases where the lessee acquires essentially all of the economic benefits and risks of the leased property." |
| synonym | "financial lease" |
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