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  2. Accounting for leases in the United States - Wikipedia

    en.wikipedia.org/wiki/Accounting_for_leases_in...

    The distinction between sales-type and direct financing leases has changed: whereas in ASC 840 the test was whether the fair value of the leased asset was different from the lessor's cost or carrying amount (if so, the lease is a sales-type lease), in ASC 842, any lessor lease that meets the lessee finance lease tests (based on rents and ...

  3. Finance lease - Wikipedia

    en.wikipedia.org/wiki/Finance_lease

    A finance lease (also known as a capital lease or a sales lease) is a type of lease in which a finance company is typically the legal owner of the asset for the duration of the lease, while the lessee not only has operating control over the asset but also some share of the economic risks and returns from the change in the valuation of the underlying asset.

  4. X12 Document List - Wikipedia

    en.wikipedia.org/wiki/X12_Document_List

    842 Nonconformance Report 843 Response to Request for Quotation 845 Price Authorization Acknowledgment/Status 846 Inventory Inquiry/Advice 847 Material Claim 848 Material Safety Data Sheet 850 Purchase Order 851 Asset Schedule 852 Product Activity Data 853 Routing and Carrier Instruction 855 Purchase Order Acknowledgment 856 Ship Notice/Manifest

  5. Off-balance-sheet - Wikipedia

    en.wikipedia.org/wiki/Off-balance-sheet

    For example, when a bank has a customer who deposits $1 million in a regular bank deposit account, the bank has a $1 million liability. If the customer chooses to transfer the deposit to a money market mutual fund account sponsored by the same bank, the $1 million would not be a liability of the bank, but an amount held in trust for the client ...

  6. Accounting Standards Codification - Wikipedia

    en.wikipedia.org/wiki/Accounting_Standards...

    The three primary goals of the codification are "simplify user access by codifying all authoritative U.S. GAAP in one spot, ensure that the codification content accurately represented authoritative U.S. GAAP as of July 1, 2009, and to create a codification research system that is up-to-date for the released results of standard-setting activity."

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