Lease Expense Recognition is a financial accounting method that systematically allocates the cost of a leased asset over the lease term by recognizing periodic expenses in accordance with the underlying lease contract and applicable accounting standards, distinguishing it from other expense recognition methods by its specific application to lease obligations.
6
Publications
275
Citations
7
Authors
8
Institutions
Publications per year
2017–2026
2
Publications
6
Amortized Cost for Operating Lease Assets
Ross Jennings, Ana Marques · Accounting Horizons · 2012 · 20 citations
Business, Accountancy, Accounting +14
1–5 of 6
Authors
7
- PC
2
h-index
- WB
2
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- KS
2
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- BB
2
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- AM
1
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1–5 of 7
Institutions
8
University of Kentucky
Lexington, United States
2 h-index
2 publications
170 citations
Duke University
Durham, United States
2 h-index
2 publications
170 citations
University of Oklahoma
Norman, United States
2 h-index
2 publications
72 citations
The University of Texas at Austin
Austin, United States
1 h-index
1 publications
20 citations
Universidade Nova de Lisboa
Lisbon, Portugal
1 h-index
1 publications
20 citations
Georgetown University
Washington, United States
1 h-index
1 publications
157 citations
University of Denver
Denver, United States
1 h-index
1 publications
13 citations
University of Arizona
Tucson, United States
1 h-index
1 publications
13 citations
1–8 of 8
Venues
- SSRN Electronic Journal
Repository · 2 publications · 28 citations
2
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- Journal of Accounting and Economics
1 publications · 57 citations
1
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- Accounting Horizons
1 publications · 20 citations
1
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- The Accounting Review
1 publications · 157 citations
1
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- International Journal of Contemporary Hospitality Management
1 publications · 13 citations
1
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1–5