Operating and capital leases are two types of treatments of equipment leases. The type of lease not only determines how the lease is is booked, it also determines the tax benefits a company will ...

Leasing contracts are usually classified as operating or capital (finance) leases. While the distinction is mostly irrelevant for small-ticket transactions such as leasing a car, it has important ...

A lease can be a great way for your company to acquire equipment. The two main types of leases are operating and capital leases. Both types have different effects on a company's finances and are ...

A capital lease is a contract entitling a renter to the temporary use of an asset and, in accounting terms, that has asset ownership characteristics.

Operating Leases In the case of operating leases, rent is treated as a straightforward expense which is recognized in financial statements at the time it is incurred.

As of June 30, 2025, Terreno Realty Corporation owned 297 buildings aggregating approximately 18.9 million square feet and 47 ...

Operating leases enable businesses to rent assets with long useful life spans without incurring the capital cost needed to purchase the asset.

Also prior to this change, capital leases required separate depreciation and interest expenses, whereas operating leases required a lump-sum lease payment or rental expense.

Leases are usually classified as operating or capital. While the distinction is mostly irrelevant for small-ticket transactions such as leasing a car, it has important consequences in areas such ...