are lease liabilities a debt - SERP Analysis

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https://ycharts.com/glossary/terms/curr_debt_and_cap_lease_obl

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https://ileasepro.com/blog/what-is-lease-liability/

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https://quarterchart.com/financial-insight/capital-lease-obligations

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https://quarem.com/5-ways-lease-liabilities-impact-your-balance-sheet/

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https://www.analystforum.com/t/hidden-lease-liabilities/141703

https://marginofmaybe.com/operating-lease-liability-and-rou-assets/

https://www.btcpa.net/wp-content/uploads/2019/02/Net-Working-Capital_Til-Debt-Do-Us-Part.pdf

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https://www.cohenco.com/knowledge-center/insights/august-2021/how-the-new-lease-standard-could-impact-your-compliance-with-4-common-debt-covenants

https://www.accruent.com/resources/knowledge-hub/capital-lease-accounting

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https://pages.stern.nyu.edu/~adamodar/New_Home_Page/valquestions/whatisdebt.htm

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https://www.jonesday.com/-/media/files/publications/1/01/new-ifrs-and-us-gaap-lease-accounting-rules-impact/files/ifrs-and-us-gaappdf/fileattachment/ifrs-and-us-gaap.pdf?rev=229b9fdbc6bf459394e8a0550eefe616

https://visuallease.com/guide-to-right-of-use-assets-and-lease-liabilities-under-asc-842/

https://www.efrag.org/system/files/sites/webpublishing/Meeting%20Documents/1603031335535197/11.01%20-%20Leases%20-%20Presentation%20of%20lease%20liabilities.pdf

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https://corporatefinanceinstitute.com/resources/finpod/accounting-for-leases/

https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdf

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https://www.kmco.com/insights/lease-accountings-impact-on-lending-agreements/

https://www.cradleaccounting.com/asc-842-guide

https://www.ifrs.org/content/dam/ifrs/project/leases/ifrs/published-documents/ifrs16-effects-analysis.pdf

https://www.saxllp.com/new-lease-accounting-standards-impact-on-operating-leases/

https://www.bonadio.com/article/the-clock-is-ticking-implementing-the-new-lease-standard/

https://www.prophix.com/blog/asc-842-lease-accounting/

https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/leases-overview-of-asc-842.pdf

https://www.gasb.org/page/pronouncement?pageId=/standards-and-guidance/pronouncements/summary-statement-no-87.html&isStaticPage=true

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https://www.linkedin.com/pulse/could-new-lease-standard-blow-your-debt-covenants-why-james-r

https://www.ipe.com/pension-funds/accounting-lease-liabilities-are-real-liabilities/10013046.article

https://www.analystforum.com/t/practical-problem-operating-leases/56554

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https://www.ggadvisorskc.com/navigating-new-terrain-the-real-world-balance-sheet-impacts-of-lease-accounting-standards/

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https://behindthebalancesheet.com/accounting-issues/operating-leases-part-1/

https://www.marcumllp.com/insights/new-lease-standard-asc-842-and-its-impact-on-debt-covenants

https://www.sciencedirect.com/science/article/abs/pii/S0929119925000616

https://www.occ.treas.gov/publications-and-resources/publications/comptrollers-handbook/files/lease-financing/pub-ch-lease-financing.pdf

https://digitalcommons.sacredheart.edu/cgi/viewcontent.cgi?article=1703&context=wcob_fac

https://www.fasb.org/projects/current-projects/leases

https://ba.uoregon.edu/finance-and-accounting/fiscal-procedures/lease-accounting

https://rmgfinancial.com/core/files/rmgfinancial/uploads/files/NAPCO4%20Holmes.pdf

https://www.sec.gov/Archives/edgar/data/1802546/000173112221000955/R24.htm

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https://studyfinance.com/net-debt/

https://ukvalueinvestor.com/2019/10/the-hidden-debt-of-lease-obligations.html/

https://www.dllgroup.com/en/blogs/blogsoverview/how-your-business-can-prepare-for-the-new-lease-accounting-standards

https://www.constructionbusinessowner.com/business-management/understanding-asc-842-how-handle-future-lease-obligations

https://mmmcpa.com/blog/the-basics-of-the-new-lease-accounting-lessee-perspective/

https://www.debtbook.com/learn/leases/lease-accounting

https://finance.cornell.edu/accounting/topics/lease-classification

https://trullion.com/blog/how-to-calculate-lease-liability-under-ifrs-16/

https://www.houseofcontrol.com/blog/ifrs-16-cheat-sheet

https://fsapartners.ed.gov/sites/default/files/attachments/2020-04/FinancialResponsibilityQuestionsAnswersAttachment_0.docx

https://www.afponline.org/training-resources/resources/articles/Details/how-to-decide-whether-to-lease-or-buy-capital-assets

https://kpmg.com/us/en/articles/2022/lease-accounting-ifrs-standards-us-gaap.html

https://www.wallstreetoasis.com/forum/investment-banking/adjusting-ev-for-operating-lease-liabilities

https://sites.duke.edu/thefinregblog/2022/12/13/variable-leases-under-asc-842-first-evidence-on-properties-and-consequences/

https://smallbusiness.chron.com/lease-payments-considered-liabilities-balance-sheet-30985.html

https://www.crowe.com/insights/new-lease-accounting-standard-right-of-use-rou-assets

https://sao.wa.gov/bars-annual-filing/bars-cash-manual/accounting/liabilities/leases-and-installment-purchases

https://www.mass.gov/info-details/re102c17-the-new-era-of-accounting-for-real-estate-commercial-leases-and-financial-statements

https://dembojones.com/what-to-know-about-changes-in-lease-accounting/