Accounting
Lease Accounting: IFRS 16 & ASC 842 in Excel
AdvancedCertificate$9.99
Equipment Leasing & Finance: Lessor Yield, Residual Value & Lease-vs-Loan
Price equipment leases like a lessor: payments with residuals in advance, implicit yield with fees, residual risk, after-tax lease vs loan vs cash, credit loss and margin, portfolio concentration, payoff quotes and end-of-term options, on live auto-graded spreadsheets.
- One-time payment
- 14-day money-back guarantee
- Secure checkout with Stripe
What you'll build
What you will be able to do
Each lab ends with a concrete result that you build yourself and the checker confirms, cell by cell.
- Quote the monthly payment for a 60-month excavator lease.
- Work out the yield Kestrel Ridge really earns on a printing-press lease.
- Test how Kestrel Ridge's yield on the excavator changes with the resale price at the end.
- Compare buying a tractor with cash, buying it with a loan and leasing it, after tax.
- Estimate the expected credit loss of six leases and check which ones still earn the target margin.
- Summarise Kestrel Ridge's 14 leases by industry and measure the portfolio's yield and concentration.
- Calculate what Fenwick Construction must pay to end its excavator lease after two years.
- Help Fenwick Construction choose between returning, renewing and buying out its excavator.
About this course
Whether you work for a lessor or are deciding how to finance a machine, the same numbers decide the deal. You calculate a lease payment from equipment cost, residual value and rate, then solve for the lessor's implicit yield after fees and initial direct costs. A sensitivity table shows how much yield is lost when the residual disappoints. From the customer's side you compare leasing, borrowing and paying cash on an after-tax present value basis. You price credit loss into the margin of each deal, measure portfolio yield and industry concentration, prepare an early termination payoff quote, and evaluate the end-of-term choices of returning, renewing or buying out at fair market value. For leasing analysts, sales staff, finance students and business owners.
Curriculum
Course content
8 lessons · 8 labs · 2 h · final exam
- Unlocked when you buy the course
- Unlocked when you buy the course
- Unlocked when you buy the course
- Unlocked when you buy the course
- Unlocked when you buy the course
- Unlocked when you buy the course
- Unlocked when you buy the course
- Unlocked when you buy the course
- Final exam
Certificate
Finish with a certificate you can verify
Complete every lesson and pass the final exam to receive a certificate of completion for this course, with a unique credential ID and a public verification page.
- Names the course, your score and the date of issue
- A verification link for your CV or LinkedIn profile
- 12 questions, 75% to pass, unlimited retries.
A Tutorvo certificate confirms that you completed a course. It is not an official or professional qualification.
Before you buy
Questions about this course
Is this a subscription?
No. You pay $9.99 once for this course. There is no subscription and nothing renews automatically. Prices are in US dollars; taxes may be added where required.
What exactly do I get?
All lessons and labs of this course, the final exam and the certificate, including later updates to the course, for as long as Tutorvo offers it. Access is personal and tied to your account.
Can I get a refund?
Yes. If you are not satisfied, email hello@tutorvo.com within 14 days of buying and we refund the course in full via Stripe. The guarantee does not apply once a certificate for the course has been issued to you, or where there are signs of abuse.
When can I start?
Right after payment. Access starts immediately at your request; for consumers in the EU/EEA the statutory right of withdrawal therefore ends once access has begun, while our 14-day money-back guarantee applies regardless.
Do I need Excel or other software?
No. The labs run in a spreadsheet inside your browser on a laptop, tablet or phone. Function names and syntax follow Excel.
Is the certificate an official qualification?
No. It confirms that you completed all lessons of the course and passed its final exam. It is not an official, state-recognised or professional qualification. The name is taken from your profile when the certificate is issued.
Full details are in our Terms · hello@tutorvo.com
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Fixed Asset Accounting: Depreciation Methods, Disposals, Revaluation & Componentisation
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