Direct Financing and Net Investment Leases
Lessor accounting for direct financing leases, lease receivables, residual values, and net investment income.
Lessee and lessor accounting for lease liabilities, right-of-use assets, finance leases, and net investments in leases.
Lease accounting begins by deciding whether a contract conveys control of an identified asset. For lessees, Lease Accounting and Lease Liability explain recognition, discounting, payment schedules, and the related right-of-use asset.
Lessor analysis follows a different path. Direct Financing Lease covers the U.S. GAAP classification, while Net Investment in a Lease measures the lessor’s financing asset.
Framework matters throughout: IFRS 16 and ASC 842 differ in lessee expense patterns, exemptions, lessor labels, and some measurement details. These pages are educational and do not provide accounting, audit, tax, legal, credit, leasing, or investment advice.
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Lessor accounting for direct financing leases, lease receivables, residual values, and net investment income.
Lessee accounting for identifying leases, measuring lease liabilities, and reporting right-of-use assets and lease expenses.