2. Leasing
Distinguishable Leasing become two categories that is;
a. Capital lease
b. Operating lease
Capital lease is agreement of leasing where lessor finances asset requisitionist done by lessee, so that in substance capital lease is purchasing in installment payment, is meaning generates obligation ( debt leasing) for lessee. At capital lease preemptive right from asset makes a move from lessor to lessee. Thereby lessee can do reduction to asset obtained.
Operating lease is an agreement of rent between lessor with lessee to an asset permanent. This thing means asset preemptive right doesn't make a move from lessor to lessee, so that lessee cannot do reduction to coming asset and agreement of leasing.
Which [is] entitled to do reduction is lessor holding preemptive right from asset which di-leasing. Policy of This leasing accounting expressed in PSAK number 30.
Distinguishable Leasing become two categories that is;
a. Capital lease
b. Operating lease
Capital lease is agreement of leasing where lessor finances asset requisitionist done by lessee, so that in substance capital lease is purchasing in installment payment, is meaning generates obligation ( debt leasing) for lessee. At capital lease preemptive right from asset makes a move from lessor to lessee. Thereby lessee can do reduction to asset obtained.
Operating lease is an agreement of rent between lessor with lessee to an asset permanent. This thing means asset preemptive right doesn't make a move from lessor to lessee, so that lessee cannot do reduction to coming asset and agreement of leasing.
Which [is] entitled to do reduction is lessor holding preemptive right from asset which di-leasing. Policy of This leasing accounting expressed in PSAK number 30.
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