Examples of 'operating leases' in a sentence

Meaning of "operating leases"

Operating leases refer to a type of lease agreement where the lessor (owner) allows the lessee (tenant) to use and operate an asset for a specified period of time without transferring ownership. The lessee pays regular lease payments and is responsible for maintenance, but the lessor retains ownership and certain rights over the asset

How to use "operating leases" in a sentence

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operating leases
Obligations for operating leases are described below.
Operating leases other than investment property.
Contracts qualifying as operating leases are not restated.
Recognition of leases previously classified as operating leases.
Contracts characterised as operating leases are not subject to restatement.
Future annual commitments under operating leases.
Obligations for operating leases are as follows.
All other leases are considered to be operating leases.
Commitments arising from operating leases are separately disclosed.
Such transactions are usually treated as operating leases.
Operating leases are leases other than finance leases.
Exclude assets held under operating leases.
Operating leases rent accrual.
The other leases are classified as operating leases.
Bank are operating leases for office space and cars.

See also

Expense accrual for operating leases.
These operating leases provide.
Otherwise they are classified as operating leases.
Operating leases incentives.
Total obligations for operating leases.
Assets subject to operating leases in which the acquiree is the lessor.
Provisions for restitution of aircraft under operating leases.
Rent costs operating leases.
Lease agreements are classified as financial leases or operating leases.
Minimum lease payments under operating leases recognised as expense.
The remaining lease contracts are treated as operating leases.
Three of these aircraft are operating leases and one is a financial lease.
Leases are classified as capital or operating leases.
Operating leases and finance leases which are capitalised by the lessor.
Treatment and definition of operating leases.
Operating leases are to be disclosed.
Leases previously classified as operating leases.
It should be noted that operating leases are usually treated as normal rent.
Disclosure about finance leases and operating leases.
For as operating leases.
Lessors shall disclose the following for operating leases.
The operating leases.
Future minimum lease payments for operating leases are as follows.
Expenses from operating leases are taken to the income statement on an accruals basis.
Accounting for operating leases.
Lease agreements entered into in field offices are classified as operating leases.
The rent paid under operating leases and booked as an expense is as follows.
Such agreements are often classified as operating leases by the lessee.
Operating leases agreements have different condition and rights for prolongation.
All rentals were operating leases.
Operating leases and finance leases which are not capitalised by the lessee.
Future minimum lease payments under noncancellable operating leases are.
Income and expenses from operating leases are taken to income on an accruals basis.
The company is successfully developing its business in operating leases as well.
Operating leases include office space and certain equipment used in the normal course of business.

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