{"description":"\u25cf\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u5206\u985e\u3068\u57fa\u6e96 \u30fbCapital lease\uff1a\u5b9f\u8cea\u7684\u306b\u58f2\u8cb7\u53d6\u5f15\u3068\u3044\u3048\u308b\u3082\u306e\u3002 Transfer of Ownership(\u6240\u6709\u6a29\u304c\u79fb\u308b) Bargain purchase option(\u30ea\u30fc\u30b9\u7d42\u4e86\u5f8c\u683c\u5b89\u3067\u8ca9\u58f2\u3055\u308c\u308b) Lease term>=75%of useful life(\u30ea\u30fc\u30b9\u671f\u9593\u304cuseful life\u306e75\uff05\u4ee5\u4e0a) PV of MLPs>=90% of FMV of asset(\u6700\u4f4e\u652f\u6255\u30ea\u30fc\u30b9\u6599\u306e\u73fe\u5728\u4fa1\u5024\u304c\u30ea\u30fc\u30b9\u7269\u4ef6\u306e\u6642\u4fa1\u306e90\uff05\u4ee5\u4e0a\uff09 \u30fbOperating lease\uff1a\u4e0a\u8a18\u306b\u3042\u3066\u306f\u307e\u3089\u306a\u3044\u30ea\u30fc\u30b9 \u25cf\u6700\u4f4e\u652f\u6255\u30ea\u30fc\u30b9\u6599(MLPs:Minimum lease payments)\u2026","provider_name":"Hatena Blog","type":"rich","author_name":"negjiro","width":"100%","url":"https://negjiro.hatenadiary.org/entry/20080728/1217247530","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fnegjiro.hatenadiary.org%2Fentry%2F20080728%2F1217247530\" title=\"9 Leases - Paddle to US.CPA\" class=\"embed-card embed-blogcard\" scrolling=\"no\" frameborder=\"0\" style=\"display: block; width: 100%; height: 190px; max-width: 500px; margin: 10px 0px;\"></iframe>","image_url":null,"blog_url":"https://negjiro.hatenadiary.org/","categories":["FAR2"],"version":"1.0","author_url":"https://blog.hatena.ne.jp/negjiro/","published":"2008-07-28 21:18:50","blog_title":"Paddle to US.CPA","title":"9 Leases","provider_url":"https://hatena.blog","height":"190"}