RECENT POSTS
Tuesday, June 11, 2019
Not Much Fizz in LaCroix Right Now

Wednesday, May 29, 2019
An Example of Calcbench, Excel, and Insight

Monday, May 20, 2019
Research Paper: Capex Spending

Thursday, May 16, 2019
Psst: Got Any Weed?

Wednesday, May 15, 2019
Open Letter: SEC Proposed Rule for BDCs

Friday, May 10, 2019
General Motors and Workhorse

Monday, May 6, 2019
How to Find Earnings Release Data

Tuesday, April 23, 2019
Following Restructuring Costs Over Time

Monday, April 22, 2019
Capex Spending: More Than You Might Think

Saturday, April 13, 2019
When AWS Takes Over the World

Thursday, April 11, 2019
Data Trends in Focus: Restructuring Costs

Sunday, April 7, 2019
How One Customer Crushed It With Calcbench

Thursday, April 4, 2019
TJX Shows Complexity of Leasing Costs Reporting

Tuesday, April 2, 2019
CEO Pay Ratios: Some 2018 Thoughts

Wednesday, March 27, 2019
Corporate Spending: Where It Goes, 2017 vs. 2018

Monday, March 25, 2019
Health Insurers: A Bit Winded?

Friday, March 22, 2019
Our New Master Class Video

Thursday, March 21, 2019
Tech Data’s Goodwill Adjustment

Tuesday, March 19, 2019
There’s Taxes, and There’s Taxes

Saturday, March 16, 2019
Adventures in Tax Cuts and Net Income

Archive  |  Search:
Calcbench User Guides and Tools
Tuesday, February 17, 2015

Calcbench has begun to create a set of user guides and tools to help our clients get higher utility out of the data sets that are available through our engines.  Last week, we introduced our Guide to Analyzing Income Taxes.  This week we are looking at leases.  Using Dr. Aswath Domodaran’s lease templates as a starting point, Calcbench was able to generate the list of highest leasors and what the implications would be to their balance sheets if operating leases were brought back onto the liabilities side.  Of course, there would have to be an asset side adjustment to Property, Plant and Equipment as well and the implications are complex (to say the least).    

Calcbench isn’t taking a public position on whether leases should be put back onto balance sheets, but we are allowing our customers the opportunity to systematically do this work for themselves using our tools.  

Find what you need at  https://www.calcbench.com/home/guides  

Here is the view of  the leasing template

image


Report:  Top 20 firms by leasing dollars reported so far for 2014.

The column labeled “Const Sh.Equity” refers the amount of Assets that would have to be added to PP&E in order to keep shareholders equity constant.

(Note : Boeing does not report leases after 5 years)

image

FREE Calcbench Premium
Two Week Trial

Research Financial & Accounting Data Like Never Before. More features and try our Excel add-in. Sign up now to try the Premium Suite.