CAPITAL LEASE
A lease known to have the economic feature of asset proprietorship. A capital lease would be considered a bought asset for accounting reasons. An operating lease, on the contrary would be recognized as a true lease, or rental, for accounting reasons. The selection of lease categorization will have vital outcome on a company’s monetary statements. A lease will go into this classification if any of the following requirements are carried out:
- The current worth of lease payments is higher than 90% of the asset's market worth.
- The holder of lease obtains ownership at the end of the lease period.
- The lease holds a purchase agreement for less than market price.
- The life of the lease is 75% or higher of the assets useful life.
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ECONOMIC CALENDAR
| Time | Country | Indices | Period |
|---|---|---|---|
| 04:00 | Expected Annual Inflation 2y from now | 4 quarter | |
| 07:00 | Economy Watchers Survey | Oct | |
| 10:30 | New Yuan Loans | Oct | |
| 01:30 | Westpac Consumer Sentiment | Nov | |
| 01:50 | M2 Money Supply + CD | Oct | |
| 02:30 | NAB Business Confidence | Oct | |
| 08:00 | Prelim Machine Tool Orders | Oct | |
| 09:00 | CPI | Oct | |
| 09:00 | Harmonized CPI | Oct |
