Accounting for Capitalized Leases: Tax Considerations.
The Accounting Review
1973
Abstract The article discusses tax considerations in relation to accounting for capitalized leases. The example given in the article assumed that a capitalized lease was considered appropriate. A zero tax rate was generally assumed by the accounting entries for leasing. Eliminating such assumption would lead to a more complex analysis, but the before tax and after tax computations could be reconciled. The lease problem illustrated in the article was a good example of the fact that one could not always assume that the after tax accounting analysis of a situation was a simple extension of the no tax situation.
- DOI
- 10.2308/tar-19314800
- Volume
- 48 (2)
- Pages
- 421-424
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref