RECENT POSTS
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

Monday, March 11, 2019
Big Moves in Goodwill, Intangible Value

Friday, March 8, 2019
CVS, Goodwill, and Enterprise Value

Thursday, February 28, 2019
Summary of Our Goodwill Research/ How-To

Wednesday, February 27, 2019
What Does ‘Other’ Mean? An Example

Thursday, February 21, 2019
Another Tale, Buried in the Footnotes

Wednesday, February 13, 2019
Low Latency Calcbench

Monday, February 11, 2019
Now Streaming on Hulu: Red Ink

Thursday, February 7, 2019
Early Look at 2018 Tax Decline

Wednesday, February 6, 2019
You Revised WHAT, Netflix?

Thursday, January 31, 2019
Talking About Huawei Exposure

Wednesday, January 30, 2019
Another Discrepancy in Reported Numbers

Wednesday, January 30, 2019
Finding Revised Facts: Hertz Edition

Wednesday, January 23, 2019
GE Commercial Aviation Services: Bringing Numbers to Light

Monday, January 21, 2019
Differences in Earnings Releases and 10-Ks

Wednesday, January 16, 2019
The Importance of Textual Analysis

Tuesday, January 8, 2019
A Look at Climate Change Disclosures

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.