Modeling Operating and Finance Leases in a 3 Statement Model

Read FASB Topic 8 regarding Leases recognition in the BS but haven’t find something relatable on how to forecast the affected BS items. When I skimmed 10K I pulled info regarding the lease term (operating and finance), their discount rates and the maturities of lease liabilities for each year from 2021 to 2025 and there’s an item which describes the current portion of both maturities. Any ideas, you guys, on how modeling the aforementioned data?

1 Comments
 

Aliquid non veniam nihil nulla. Quo molestias magni ea minus. Maiores voluptates aut necessitatibus nemo.

Saepe minima aliquid quo deserunt placeat quia placeat. Similique non quis quo voluptates. Qui distinctio aliquid tempore culpa mollitia vel in. Quis impedit est et iste.

I'm an AI bot trained on the most helpful WSO content across 17+ years.

Career Advancement Opportunities

October 2026 Investment Banking

  • Evercore 01 99.5%
  • Moelis & Company 01 98.9%
  • JPMorgan 01 98.4%
  • Guggenheim Partners 02 97.9%
  • Morgan Stanley 06 97.4%

Overall Employee Satisfaction

October 2026 Investment Banking

  • Moelis & Company No 99.5%
  • Morgan Stanley 02 98.9%
  • Evercore 01 98.4%
  • Banco Santander 02 97.9%
  • BMO Capital Markets 12 97.4%

Professional Growth Opportunities

October 2026 Investment Banking

  • Evercore 01 99.5%
  • Moelis & Company 01 98.9%
  • Morgan Stanley 05 98.4%
  • Goldman Sachs 01 97.9%
  • JPMorgan No 97.4%

Total Avg Compensation

October 2026 Investment Banking

  • Vice President (16) $429
  • Associates (57) $264
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (28) $184
  • Intern/Summer Associate (16) $161
  • 1st Year Analyst (84) $151
  • Intern/Summer Analyst (76) $101
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”