Finance Lease: Lessor's Perspective. CPA Exam. ACCA Exam 

Excellent explanation

Thanks for this lecture , helped me a lot to make solid foundation for this topic.

Is being thoroughly explained. Thanks

On the very last slide, shouldn't it say interest revenue instead of lease revenue?

shouldn't the company accrue interest receivable instead of lease receivable?

Related to residual value. Is it alway the full residual value (guaranteed + unguaranteed). In the IFRS 16, definition: Net investment in the lease is the : Gross investment in the lease discounted = Present value of ( sum between lease payments and any unguaranteed residual value) When we use guaranteed/unguaranteed residual value?

what if the asset is transferred to lessee (eg, there is a purchase option) should the pv of residual value not subtracted from FV of the asset to come to lease payment?

In your example we are dealing with Boeing Capital which I would assume is a financial company that buys the to-be-leased ladder from Boeing "Manufacturing" (another legal entity in the group). In this scenario do we still have COGS and Sales Revenue? That COGS and Sales Revenue will already be in Boeing Manufacturing books right? (not an accountant).

Can you please teach how to record the data to tax form? TIA!!