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General Provisions 1. Purpose 2. Scope of Application 3. Definitions 4. Classification of Leases II. Accounting and Reporting By Lessors Section 1. Operating Leases 5. Valuation of Operating Lease Property 6. Recognition of Rental Revenue 7. Termination of Operating Leases Section 2. Finance Leases 8. Valuation of Lease Receivables 9. Recognition of Interest Income 10. Manufacturers' or Distributors' Accounting 11. Termination of Finance Leases Section 3. Disclosure 12. Balance Sheet Presentation 13. Income Statement Presentation 14. Note Disclosures III. Accounting and Reporting by Lessees Section 1. Operating Leases 15. Recognition of Rental Expense Section 2. Financing Leases 16. Valuation of Leased Assets and Lease Liabilities 17. Recognition of Rental Expense Section 3. Disclosure 18. Balance Sheet Presentation 19. Note Disclosures IV. Miscellaneous 20. New Leases Subsequent to Lease Termination 21. Syndicated Leases 22. Accounting for Lessee's Portion 23. Sale-Leaseback Transactions 24. Special Provisions for Use of Account Titles V. Special Provisions for Lessors under Credit-Specialized Financial Business Act 25. Provision for Bad Debts 26. Present Value Measurement of Lease Receivables 27. Other Implementation Details Addenda Enacted on April 1, 1998 Fully Amended on July 23, 1998 Amended on Dec. 8, 1999 CHAPTER I. GENERAL PROVISIONS 1. Purpose The purpose of this Standard is to prescribe the accounting and disclosure for lease transactions in accordance with Article 90 of the Financial Accounting Standards for Business Enterprises (hereinafter referred to as "the FAS"). (1-1) This Standard should be applied to all lease transactions including rentals. 2. Scope of Application This Standard should be applied in accounting by lessors and lessees. However, this Standard does not apply to the following cases: a. Contracts to develop or use natural resources such as oil, gas, timber, metals and other mining rights; and |N