Codification Research Case
CHAPTER 20
Accounting for Leases
Assignment Classification Table (By Topic)
Brief Critical
Topics Questions Exercises Exercises Problems Thinking
Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only) 21-3-99
,Codification Research Case (Continued)
1. Rationale for 1, 2
leasing.
2. Concepts, 3, 4, 5, 6, 7, 9, 5, 9 1 1
classification, and 10, 11, 12, 13,
measurement 16, 18, 19
of leases.
3. Finance / Sales – 15, 17, 18, 1, 2, 3, 4, 6, 2, 3, 4, 1, 2, 3, 4, 5, 6, 2, 4, 5
Type Leases. 21, 22, 23, 24 7, 8, 10, 11, 5,6,7,8,9,10, 7, 8, 9, 10, 11,
12, 13, 14 11, 12, 13, 14, 12, 13, 14
15
4. Operating leases. 14, 20, 21 15, 16, 17, 16, 17, 18, 19, 15, 16, 17 2, 4
18, 19 20, 21, 22
5. Special Issues 8, 9, 11, 16, 4, 8, 9, 20, 1, 2, 3, 4,5, 1, 2, 3, 4, 5, 6, 1, 2, 3, 4, 5,
Residual values; 25, 26, 27, 21, 22, 23, 6,7,8, 9, 10, 7, 8, 9, 10, 11, 6
bargain-purchase 29, 30 24, 25, 26, 11, 12, 13, 14, 12, 13, 14
options; Other lease 27, 28 15, 16, 17, 18,
costs; initial direct 19, 20,21, 22
costs, presentation,
and disclosure.
*6. Sale-leaseback. 31, 32 29, 30 23, 24 7
*7. Direct financing 33, 34, 35 31, 32 25
lease.
*This material is dealt with in an Appendix to the chapter.
21-3-100 Copyright © 2022 John Wiley & Sons, Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
Inc.
,
, Assignment Classification Table (By Learning Objective)
Brief Critical
Learning Objectives Questions Exercises Exercises Problems Thinking
1. Describe the environment 1, 2, 3, 4, 5, 6, 5, 9 1 1
related to leasing 7, 8, 9, 10, 11,
transactions. 13, 18, 19
2. Explain the accounting for 15, 17, 18, 22, 1, 2, 3, 4, 6, 7, 2, 3, 4, 5, 1, 2, 3, 5, 6, 2, 4, 7, 5
finance leases. 23, 24 8, 10, 11, 12, 6,7,8,9, 10, 7, 8, 10, 11,
13, 14 11, 12, 13, 12, 13, 14,
14, 15 15
3. Explain the accounting for 14, 20, 21 15, 16, 17, 18, 16, 17, 18, 9, 15, 16, 2, 4
operating leases. 19 19, 20, 21, 17
22
4. Discuss the accounting and 8, 9, 11, 12, 4, 8, 9, 20, 21, 1, 2, 3, 4, 5, 1, 2, 3, 5, 6, 1, 2, 3, 4, 5,
reporting for special 16, 25, 26, 27, 22, 23, 24, 25, 6, 7, 8, 9, 7, 8, 9, 10, 7
features of lease 28, 29, 30 26, 27, 28 10, 11, 12, 11, 12, 13,
arrangements. 13, 14, 15, 14
16, 17, 18,
19, 20, 21,
22
*5. Describe the lessee‘s 31, 32 29, 30 23, 24 7
accounting for sale-
leaseback transactions.
*6 Describe the lessor‘s 33, 34, 35 31, 32 25
accounting for a direct
financing lease.
*This material is dealt with in an Appendix to the chapter.
21-3-100 Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
CHAPTER 20
Accounting for Leases
Assignment Classification Table (By Topic)
Brief Critical
Topics Questions Exercises Exercises Problems Thinking
Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only) 21-3-99
,Codification Research Case (Continued)
1. Rationale for 1, 2
leasing.
2. Concepts, 3, 4, 5, 6, 7, 9, 5, 9 1 1
classification, and 10, 11, 12, 13,
measurement 16, 18, 19
of leases.
3. Finance / Sales – 15, 17, 18, 1, 2, 3, 4, 6, 2, 3, 4, 1, 2, 3, 4, 5, 6, 2, 4, 5
Type Leases. 21, 22, 23, 24 7, 8, 10, 11, 5,6,7,8,9,10, 7, 8, 9, 10, 11,
12, 13, 14 11, 12, 13, 14, 12, 13, 14
15
4. Operating leases. 14, 20, 21 15, 16, 17, 16, 17, 18, 19, 15, 16, 17 2, 4
18, 19 20, 21, 22
5. Special Issues 8, 9, 11, 16, 4, 8, 9, 20, 1, 2, 3, 4,5, 1, 2, 3, 4, 5, 6, 1, 2, 3, 4, 5,
Residual values; 25, 26, 27, 21, 22, 23, 6,7,8, 9, 10, 7, 8, 9, 10, 11, 6
bargain-purchase 29, 30 24, 25, 26, 11, 12, 13, 14, 12, 13, 14
options; Other lease 27, 28 15, 16, 17, 18,
costs; initial direct 19, 20,21, 22
costs, presentation,
and disclosure.
*6. Sale-leaseback. 31, 32 29, 30 23, 24 7
*7. Direct financing 33, 34, 35 31, 32 25
lease.
*This material is dealt with in an Appendix to the chapter.
21-3-100 Copyright © 2022 John Wiley & Sons, Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
Inc.
,
, Assignment Classification Table (By Learning Objective)
Brief Critical
Learning Objectives Questions Exercises Exercises Problems Thinking
1. Describe the environment 1, 2, 3, 4, 5, 6, 5, 9 1 1
related to leasing 7, 8, 9, 10, 11,
transactions. 13, 18, 19
2. Explain the accounting for 15, 17, 18, 22, 1, 2, 3, 4, 6, 7, 2, 3, 4, 5, 1, 2, 3, 5, 6, 2, 4, 7, 5
finance leases. 23, 24 8, 10, 11, 12, 6,7,8,9, 10, 7, 8, 10, 11,
13, 14 11, 12, 13, 12, 13, 14,
14, 15 15
3. Explain the accounting for 14, 20, 21 15, 16, 17, 18, 16, 17, 18, 9, 15, 16, 2, 4
operating leases. 19 19, 20, 21, 17
22
4. Discuss the accounting and 8, 9, 11, 12, 4, 8, 9, 20, 21, 1, 2, 3, 4, 5, 1, 2, 3, 5, 6, 1, 2, 3, 4, 5,
reporting for special 16, 25, 26, 27, 22, 23, 24, 25, 6, 7, 8, 9, 7, 8, 9, 10, 7
features of lease 28, 29, 30 26, 27, 28 10, 11, 12, 11, 12, 13,
arrangements. 13, 14, 15, 14
16, 17, 18,
19, 20, 21,
22
*5. Describe the lessee‘s 31, 32 29, 30 23, 24 7
accounting for sale-
leaseback transactions.
*6 Describe the lessor‘s 33, 34, 35 31, 32 25
accounting for a direct
financing lease.
*This material is dealt with in an Appendix to the chapter.
21-3-100 Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
