CHAPTER 15 LEASES Overview In the previous chapter‚ we saw how companies account for their long-term debt. The focus of that discussion was bonds and notes. In this chapter we continue our discussion of debt‚ but we now turn our attention to liabilities arising in connection with leases. Leases that produce such debtor/creditor relationships are referred to as capital leases by the lessee and as either direct financing or sales-type leases by the lessor. We also will see that some leases
Premium Lease Depreciation Finance lease
COMPARATIVE LOAD FLOW ANALYSIS WITH L-L-L-G FAULT CONDITION Amit Kumar Yadav[1]‚ Rahul Arora[2]‚ Sachin Tiwari[3]‚ Shadma Khan[4]‚ Abhay Chaturvedi [5] [1][3][4] Oriental Institute Of Science and Technology‚ Bhopal‚ India [2][5] Nri Institute of Information Science and Technology‚ Bhopal‚ India [1] amitinrt@gmail.com
Premium Electric power transmission Control theory Electrical engineering
ACTIVITY SERIES The activity series of metals is an list of metals ranked in order of decreasing reactivity to displace hydrogen gas from water and acid solutions. It can also be used to predict which metals will displace other metals in aqueous solutions. In introductory chemistry‚ the reactivity series or activity series is an empirical series of metals‚ in order of "reactivity" from highest to lowest. It is used to summarize information about the reactions of metals with acids and water‚ single
Free Hydrogen Oxygen Chlorine
“Empire State of Mind‚” is a combination of both Hip Hop and R&B. It consists of spoken words‚ singing and instrumental music. It is immediately introduce with a clarity of strong beats‚ concise and sharp rhythm. Jay-Z begins the first segment with elaborating on his physical location in New York. I consider the lyrics as precise and rapid with such clear diction but with such a fast tempo. Due to the high pressure from the beats it is pretty challenging to focus on the words. Yet I’m hearing the
Premium Hip hop music Music Hip hop
AEREN FOUNDATION’S Maharashtra Govt. Reg. No.: F-11724 AN ISO 9001 : 2008 CERTIFIED INTERNATIONAL B-SCHOOL SUBJECT: FINANCIAL & COST ACCOUNTING Total Marks: 80 N.B.: 1)Allquestionsarecompulsory 2) All questions carry equal marks. Q1) ABC Ltd. Produces room coolers. The company is considering whether it should continue to manufacture air circulating fans itself or purchase them from outside. Its annual requirement is 25000 units. An outsider vendor is prepared to supply fans for Rs 285 each. In
Premium Costs Variable cost Cost
PURE MATHEMATICS Algebraic series Binomial expansion: n n n (a + b) n = a n + a n −1b + a n − 2b 2 + a n − 3b3 + K + b n ‚ where n is a positive 1 2 3 n n! integer and = r r!(n − r )! Maclaurin’s expansion: x2 x n (n) f ′′(0) + K + f (0) + K n! 2! n(n − 1) 2 n(n − 1) K (n − r + 1) r x +K (1 + x) n = 1 + nx + x +K+ 2! r! f( x) = f(0) + x f ′(0) + ( x < 1) x2 x3 xr + +K+ +K r! 2! 3! (all x) sin
Premium
for as long as I was in school and as I got older it was only going to get more complex. I never quite understood why books like Shakespeare were so important to my education but I was always told it was so I never questioned it. In The Lonely‚ Good Company of Books‚ I completely agree with Rodriguez on his claim about the disconnection of young students’ education and reading lists of books. A student’s education is based on way more than just reading books throughout their educational lives. From
Premium Education Educational psychology Student
SOCIAL PHILOSOPHICAL THOUGHTS AND CONTRIBUTIONS OF DR. B. R. AMBEDKAR 1. INTRODUCTION Dr. B. R. Ambedkar’s philosophical contribution has in the areas of Humanism‚ realism and rationalism. He propounded a philosophy of humanism taking in account both theory and practice. For him philosophy is not purely theoretic matter but has practical potentialities. It has its roots in the problems of life and the theories that are propounded return back as a contribution for the reconstruction of the society
Premium Sociology Hinduism
The purpose of this article was to describe C. B. Ferster’s pigeon laboratory experience with B. F. Skinner at Harvard in the 1950s. Ferster focused this article on his experience within the laboratory as well as the significant support that was offered by Skinner throughout the entire process of conducting experiments. A successful experiment was explained‚ which led to conversation about data‚ differentiating devices‚ new experiments‚ and original ways to improve the experience within the laboratory
Premium Science Scientific method Chemistry
legal citizens. One of the main pro’s of this new law is the fact that it should help out the economy of Arizona a lot. A lot of these immigrants that aren’t legal are not only taking away jobs from the legal citizens but they are also causing major costs to Arizona. According to Google “they make up 59 percent of the workforce in farming; 27 percent in construction; 51 percent in landscaping; 26 percent in hotel work; 23 percent in restaurants; 33 percent in private homes; and 46 percent in textile
Premium Law Immigration to the United States Illegal immigration