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

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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)

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