Capitalizing Leases - Webcast
Originally published: 25/10/2016 10:09
Last version published: 25/10/2016 10:46
Publication number: ELQ-76452-3
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Capitalizing Leases - Webcast

Learn how to treat leases as a financial expense instead of an operating expense

Accountants routinely miscategorize leases and treat them as operating expenses (instead of financial expenses). In this webcast, I look at the process of capitalizing leases and how it affects earnings, debt and invested capital. I use Disney's annual report from 2012 to illustrate the process.

Note: this model is being shared with the authorization of Professor Aswath Damodaran from NYU Stern Business School (

This Best Practice includes
1 Excel Model, 1 Video, 2012 Disney Annual Report

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