Understanding Capital Leases: Criteria, Accounting, and Financial Impact

Discover what a capital lease entails, the criteria for classification, and its impact on financial statements, ...
JD Supra

OCC Issues New Version of the “Lease Financing” Booklet of the Comptroller Handbook

On September 27, 2023, the Office of the Comptroller of the Currency (OCC) issued Version 2.0 of the Lease Financing booklet of the OCC’s Comptroller Handbook, which replaced Version 1.0 published in ...