MLchartDataset catalogue

Capital Leases

Term · Economic statistics · MLC-T-ECS-000222

Capital leases consist of new assets acquired under capital lease arrangements entered into during the year. Capital leases are defined by the criteria in the Financial Accounting Standards (FASB) Number 13. Annual Capital Expenditures Survey (ACES)

Table 1. Record
IdentifierMLC-T-ECS-000222
FieldEconomic statistics
ReferencesU.S. Census Bureau Glossary
Record as JSON 
{
  "id": "MLC-T-ECS-000222",
  "term": "Capital Leases",
  "field": "Economic statistics",
  "definition": "Capital leases consist of new assets acquired under capital lease arrangements entered into during the year. Capital leases are defined by the criteria in the Financial Accounting Standards (FASB) Number 13. Annual Capital Expenditures Survey (ACES)",
  "references": [
    "U.S. Census Bureau Glossary"
  ],
  "url": "https://mlchart.com/terminology/economic-statistics/capital-leases/"
}

Record 222 of 2,177 in Economic statistics terminology (MLC-0116). Request the full dataset.