Cashflow and Lease: Difference between pages

From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson
(Add heading.)
 
imported>Doug Williamson
(Categorise page and amend links narratives and ordering.)
 
Line 1: Line 1:
''Accounting - cash management - financial reporting.''
A contract whereby the owner of an asset (the lessor) offers rights to use the asset to another party (the lessee) for a certain period.  
 
(CF).
In return the lessee makes payments of pre-determined amounts to the lessor.
 
The movement of cash in or out of a business, a project or a financial instrument in a particular period under review.
 
 
The cashflow for a given period may differ from the profit or loss for the same period because of:
 
#Items in cashflow which are not part of profit or loss.  For example capital expenditure or the collection of trade debtors arising and recognised in prior periods; and
#Items in profit or loss which are not cashflows, such as depreciation, amortisation, or making accruals.
 
 
Cashflow is sometimes written ''cash flow''.




== See also ==
== See also ==
* [[Accounting]]
* [[Assets]]
* [[Accrual]]
* [[Contract]]
* [[Amortisation]]
* [[Finance lease]]
* [[Cash]]
* [[Lessee]]
* [[Cash conversion cycle]]
* [[Lessor]]
* [[Cash flow statement]]
* [[Operating lease]]
* [[Cash management]]
* [[Sale and leaseback]]
* [[CertICM]]
* [[Depreciation]]
* [[Financial reporting]]
* [[Free cash flow]]
* [[Incremental cash flows]]
* [[Profit]]




===Other links===
==Other links==
[http://www.treasurers.org/node/9020 Students: Cash in, The Treasurer, May 2013]
*[http://www.treasurers.org/node/5745 Leasing, Will Spinney, ACT 2010]
*[http://www.treasurers.org/node/8924 Students: A lesson on leases, The Treasurer, April 2013]


[[Category:Cash_management]]
[[Category:Capital_Markets_and_Funding]]
[[Category:Liquidity_management]]

Revision as of 06:06, 4 October 2013

A contract whereby the owner of an asset (the lessor) offers rights to use the asset to another party (the lessee) for a certain period.

In return the lessee makes payments of pre-determined amounts to the lessor.


See also


Other links