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
 

Tempore velit qui hic explicabo. Minus in rem provident quisquam.

Iste ut illo quia est occaecati quo. Ab dolores molestiae ex ea id. Et fuga corporis voluptatem sed sit culpa minus. Quis aut error excepturi quasi ea dignissimos. Voluptatem saepe et blanditiis ea. Doloribus est incidunt voluptatem quia dolor qui libero.

Id reprehenderit dolor at temporibus similique ut. Repellat aut et saepe doloribus impedit. Aut aut vero aspernatur impedit. Qui provident nam sequi aut voluptas omnis.

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

Career Advancement Opportunities

August 2026 Investment Banking

  • Evercore 01 99.5%
  • Moelis & Company 01 98.9%
  • JPMorgan 01 98.4%
  • Morgan Stanley 08 97.8%
  • Goldman Sachs 02 97.3%

Overall Employee Satisfaction

August 2026 Investment Banking

  • Moelis & Company No 99.5%
  • Evercore No 98.9%
  • Morgan Stanley 01 98.4%
  • Banco Santander 02 97.8%
  • BMO Capital Markets 12 97.3%

Professional Growth Opportunities

August 2026 Investment Banking

  • Evercore 01 99.5%
  • Moelis & Company 01 98.9%
  • Morgan Stanley 06 98.4%
  • Goldman Sachs 01 97.8%
  • JPMorgan 01 97.3%

Total Avg Compensation

August 2026 Investment Banking

  • Vice President (16) $429
  • Associates (48) $259
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (25) $178
  • Intern/Summer Associate (14) $159
  • 1st Year Analyst (83) $151
  • Intern/Summer Analyst (75) $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...”