Talk:Accounting for leases in the United States

	Business portal This article is within the scope of WikiProject Business, a collaborative effort to improve the coverage of business articles on Wikipedia. If you would like to participate, please visit the project page, where you can join the discussion and see a list of open tasks.BusinessWikipedia:WikiProject BusinessTemplate:WikiProject BusinessWikiProject Business articles
Low	This article has been rated as Low-importance on the project's importance scale.
	This article is supported by the Accounting task force.

United States Low‑importance

	United States portal This article is within the scope of WikiProject United States, a collaborative effort to improve the coverage of topics relating to the United States of America on Wikipedia. If you would like to participate, please visit the project page, where you can join the ongoing discussions. Template Usage Articles Requested! Become a Member Project Talk Alerts United StatesWikipedia:WikiProject United StatesTemplate:WikiProject United StatesUnited States articles
Low	This article has been rated as Low-importance on the project's importance scale.

Accounting material

This is accounting material specific to one country and has been transferred from Leasing which is intended as a non-specific legally oriented page. I note the following element:

"The basic criteria for capitalization of a lease by lessee are as follows:

The lessor transfers ownership of the asset to the lessee."

In England, this would be a sale not a lease but it seems that U.S. definitions of lease and sale are different? David91 08:16, 26 February 2006 (UTC)[reply]

If the transfer is at the end of the lease term, then it's a lease both in the U.S. and in England (according to IAS 17 and IFRS 16). ElrondPA (talk) 16:52, 5 January 2022 (UTC)[reply]

External links modified

Hello fellow Wikipedians,

I have just added archive links to one external link on Accounting for leases in the United States. Please take a moment to review my edit. If necessary, add {{cbignore}} after the link to keep me from modifying it. Alternatively, you can add {{nobots|deny=InternetArchiveBot}} to keep me off the page altogether. I made the following changes:

Added archive http://web.archive.org/web/20130627102515/http://www.fasb.org:80/cs/BlobServer?blobkey=id&blobnocache=true&blobwhere=1175826935767&blobheader=application%2Fpdf&blobcol=urldata&blobtable=MungoBlobs to http://www.fasb.org/cs/BlobServer?blobkey=id&blobnocache=true&blobwhere=1175826935767&blobheader=application%2Fpdf&blobcol=urldata&blobtable=MungoBlobs

When you have finished reviewing my changes, please set the checked parameter below to true or failed to let others know (documentation at {{Sourcecheck}}).

Y An editor has reviewed this edit and fixed any errors that were found.

If you have discovered URLs which were erroneously considered dead by the bot, you can report them with this tool.
If you found an error with any archives or the URLs themselves, you can fix them with this tool.

Cheers.—^{cyberbot II}_{Talk to my owner:Online} 22:05, 29 February 2016 (UTC)[reply]