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LEASING: CAPITAL LEASE ATAU OPERATING LEASE?
This paper discusses one of the most frequently used method in finance that is leasing. According to the SFAS No. 13, leases can be classified into operating and financial or capital leases. This paper will focus on the differences between those two leases, which are: operating lease keeps leased asset dan leased obligation off the lessee's balance sheet and usually results in higher earnings than financial lease. Because of these reasons, in practice, operating lease is preferable than financial lease.
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art74269 | DIG - FE | Artikel | Gdg9-Lt3 | Tersedia namun tidak untuk dipinjamkan - No Loan |
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