BUY OR LEASE?

摘要

Even as credit becomes more readily available, whether to buy or lease is a question facing many crushed stone, sand and gravel producers and businesses. While there is no one correct answer that fits every situation, nor every aggregates business, compared to the simplicity of buying, leasing is far more complicated and may be getting more complex. The lease accounting rules as we currently know them may be changing as a result of ongoing negotiations between the International Accounting Standards Board, which sets rules for many countries around the globe, and the U.S. Financial Accounting Standards Board, which writes the rules in the United States. The proposals would require many businesses to add all but the shortest leases to their balance sheets as liabilities, much like debt.