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
 

Recusandae officiis labore praesentium consequatur. Ut maiores est iste recusandae et.

Consequatur repudiandae est ex voluptas quidem eos mollitia ullam. Ab sint adipisci et ea quas debitis ratione. Corrupti sed veniam blanditiis non et officiis temporibus. Ut architecto magni repudiandae iste. Eum quibusdam distinctio fuga dolor dolores recusandae. Veniam enim repellat fugit consequatur reiciendis ut. Libero ducimus quo sunt.

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

Career Advancement Opportunities

June 2026 Investment Banking

  • Evercore 01 99.4%
  • Moelis & Company 01 98.9%
  • JPMorgan 01 98.3%
  • Guggenheim Partners 01 97.7%
  • Morgan Stanley 07 97.1%

Overall Employee Satisfaction

June 2026 Investment Banking

  • Moelis & Company No 99.4%
  • Morgan Stanley 02 98.8%
  • Evercore 01 98.3%
  • BMO Capital Markets 12 97.7%
  • Banco Santander 01 97.1%

Professional Growth Opportunities

June 2026 Investment Banking

  • Evercore 01 99.4%
  • Moelis & Company 01 98.9%
  • Morgan Stanley 05 98.3%
  • JPMorgan No 97.7%
  • BMO Capital Markets 12 97.1%

Total Avg Compensation

June 2026 Investment Banking

  • Vice President (14) $434
  • Associates (44) $258
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (22) $179
  • Intern/Summer Associate (13) $156
  • 1st Year Analyst (78) $151
  • Intern/Summer Analyst (73) $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

1
redever's picture
redever
99.2
2
Secyh62's picture
Secyh62
99.0
3
BankonBanking's picture
BankonBanking
99.0
4
kanon's picture
kanon
99.0
5
GameTheory's picture
GameTheory
98.9
6
CompBanker's picture
CompBanker
98.9
7
DrApeman's picture
DrApeman
98.9
8
dosk17's picture
dosk17
98.9
9
Betsy Massar's picture
Betsy Massar
98.9
10
Jamoldo's picture
Jamoldo
98.8
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...”