When an asset goes on the balance sheet, its value is reported at original (or "historical") cost. Spend $20,000 for a truck, for example, and your balance sheet shows a $20,000 increase in ...

For example, if you purchased a $500 tool with a credit from a vendor, you can include that tool as an asset in your balance sheet. In the liabilities section of your balance sheet, you can add ...

The capitalized lease method is an accounting approach that posts a company's lease obligation as an asset on the balance sheet. A lessee must capitalize leased assets if the lease contract ...

Off Balance Sheet Example One of the most common tactics in off-balance-sheet financing is to lease assets rather than buy them.

That example is illustrative of how changes in cash are driven not just by income-statement items like sales, salaries, or rent, but also by balance-sheet items like inventory, accounts receivable ...

GRA = Present Gold Value - Historical Gold Purchasing Cost Example balance sheet of a central bank. Net equity equals the difference between assets and labilities.

Because the math will always be done for you, some balance sheets will not include the par value per share and total shares issued information. Here's an example from JPMorgan Chase's 2015 annual ...