Operating leases let businesses use assets like real estate or machinery without buying them. Leasing avoids large upfront purchases and the risk of asset devaluation. At lease end, assets must be ...

When investing, assessing a company’s assets and liabilities is a basic requirement to determine what the company is worth. Thankfully, public companies file their financial statements with the ...

A new accounting rule added nearly $3 trillion to corporate balance sheets in Q1. Operating lease obligations, formerly buried in the footnotes, must now be reported as a liability – and corresponding ...