International standards are more user-friendly, and look at the basic facts and circumstances of the lease to determine whether lease payments are expensed or capitalized. The site is secure. .yzp-id-3108.yzp-wrapper .yzp-container .yzp-wrap-item .yzp-item .yzp-item-title a{ font-weight: 100!important; }.yzp-id-3108.yzp-wrapper .yzp-container .yzp-wrap-item .yzp-item .yzp-item-title a{ color: #000!important; } .yzp-id-3108.yzp-wrapper .yzp-container .yzp-wrap-item{display:none;}@media screen and (min-width: 319px) and (max-width: 767px) {.yzp-id-3108.yzp-wrapper .yzp-container .yzp-wrap-item:nth-child(1){display:list-item;}.yzp-id-3108.yzp-wrapper.yzp-layout-grid .yzp-container .yzp-wrap-item:nth-child(1){list-style:none;}.yzp-id-3108.yzp-wrapper .yzp-container .yzp-wrap-item:nth-child(2){display:list-item;}.yzp-id-3108.yzp-wrapper.yzp-layout-grid .yzp-container .yzp-wrap-item:nth-child(2){list-style:none;}.yzp-id-3108.yzp-wrapper .yzp-container .yzp-wrap-item:nth-child(3){display:list-item;}.yzp-id-3108.yzp-wrapper.yzp-layout-grid .yzp-container .yzp-wrap-item:nth-child(3){list-style:none;}.yzp-id-3108.yzp-wrapper .yzp-container .yzp-wrap-item:nth-child(4){display:list-item;}.yzp-id-3108.yzp-wrapper.yzp-layout-grid .yzp-container .yzp-wrap-item:nth-child(4){list-style:none;}}@media screen and (min-width: 768px) and (max-width: 1024px) {.yzp-id-3108.yzp-wrapper .yzp-container .yzp-wrap-item:nth-child(1){display:list-item;}.yzp-id-3108.yzp-wrapper.yzp-layout-grid .yzp-container .yzp-wrap-item:nth-child(1){list-style:none;}.yzp-id-3108.yzp-wrapper .yzp-container .yzp-wrap-item:nth-child(2){display:list-item;}.yzp-id-3108.yzp-wrapper.yzp-layout-grid .yzp-container .yzp-wrap-item:nth-child(2){list-style:none;}.yzp-id-3108.yzp-wrapper .yzp-container .yzp-wrap-item:nth-child(3){display:list-item;}.yzp-id-3108.yzp-wrapper.yzp-layout-grid .yzp-container .yzp-wrap-item:nth-child(3){list-style:none;}}@media screen and (min-width: 1025px) {.yzp-id-3108.yzp-wrapper .yzp-container .yzp-wrap-item:nth-child(1){display:list-item;}.yzp-id-3108.yzp-wrapper.yzp-layout-grid .yzp-container .yzp-wrap-item:nth-child(1){list-style:none;}.yzp-id-3108.yzp-wrapper .yzp-container .yzp-wrap-item:nth-child(2){display:list-item;}.yzp-id-3108.yzp-wrapper.yzp-layout-grid .yzp-container .yzp-wrap-item:nth-child(2){list-style:none;}.yzp-id-3108.yzp-wrapper .yzp-container .yzp-wrap-item:nth-child(3){display:list-item;}.yzp-id-3108.yzp-wrapper.yzp-layout-grid .yzp-container .yzp-wrap-item:nth-child(3){list-style:none;}.yzp-id-3108.yzp-wrapper .yzp-container .yzp-wrap-item:nth-child(4){display:list-item;}.yzp-id-3108.yzp-wrapper.yzp-layout-grid .yzp-container .yzp-wrap-item:nth-child(4){list-style:none;}.yzp-id-3108.yzp-wrapper .yzp-container .yzp-wrap-item:nth-child(5){display:list-item;}.yzp-id-3108.yzp-wrapper.yzp-layout-grid .yzp-container .yzp-wrap-item:nth-child(5){list-style:none;}.yzp-id-3108.yzp-wrapper .yzp-container .yzp-wrap-item:nth-child(6){display:list-item;}.yzp-id-3108.yzp-wrapper.yzp-layout-grid .yzp-container .yzp-wrap-item:nth-child(6){list-style:none;}}.yzp-id-3108.yzp-wrapper.yzp-aspect-ratio-1-1{ --yzp-aspect-ratio:1/1 } .yzp-id-3108.yzp-wrapper.yzp-aspect-ratio-1-1{ --yzp-aspect-ratio:1/1 } Here are some key differences between U.S. and international accounting standards:

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