A stoa (/ËstoÊÉ/; plural, stoas, stoai, or stoae /ËstoÊ.iË/), in ancient Greek architecture, is a covered walkway or portico, commonly for public use. Early stoas were open at the entrance with columns, usually of the Doric order, lining the side of the building; they created a safe, enveloping, protective atmosphere.
BREAKING DOWN 'Capitalized Lease Method'. When a lease is capitalized, the lessee creates an asset account for the leased item, and the asset value on the balance sheet is the lesser of fair market value or the present value of the lease payments. The lessee also posts a lease obligation in the liability section of the balance sheet for the same dollar amount as the asset.
Remember, Capitalized Cost is the negotiated selling price of the car. The leasing company doesn't care if you get ripped off or not, it's up to you to get the best deal possible to ensure the lowest possible depreciation cost. ($25,000 - $12,500) Ã· 36 = $347. $347 is your monthly depreciation cost 2. Interest The next part of the lease payment is interest. This is where the leasing company makes a good portion of its profit. The other way it makes money is through a lease acquisition fee and a disposition fee at the end of the lease. The interest payment is calculated differently than what you would expect. The calculation is: (Capitalized Cost + Residual Value) Ã Money Factor