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Business Terminology Long Term Liabilities

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I need some help reviewing the following topics listed. Definitions would be great.

Long term Liabilities part#1:

- Leases
- Off-balance sheet obligation
- Long term debt (notes and bond)

Long-term Liabilities part#2:

- Pensions
- Other retirement benefits

Long-term liabilities part# 3:

- Deferred taxes

Acquisition accounting:

- Minority active investments
- Majority investments: consolidation
- Acquisition accounting and goodwill

Shareholder's equity

Comprehensive income

Performance measurement

Earnings management

Financial performance measures

Non-Financial performance measures (balance scorecard)

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The expert examines the long term liabilities for business terminology.

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Please see attached for the complete tutorial. Most of the discussions are from my own words. I have vast experience in accounting and fiance enabling me to define the terms and topics without looking at accounting text books. However, if you still need references, please let me know.


Long term Liabilities part#1:
- Leases
These are contract allowing one party (lessor) to provide the use of his or her property to another party (lessee) in exchange for a specified amount within a specified period. In accounting there are two types of leases - operating and capital lease. Under an operating lease, the lessor maintains legal title to the property while in capital lease, the lessee records an asset and a lease obligation, which is a long term liability, for an amount equal to the net present value of the minimum lease payments.
- Off-balance sheet obligation
Off-balance sheet obligations are borrowings not recorded in the debtor's financial statements; rather they are oftentimes recorded in the books of a special purpose entity. These off-balance sheet obligations can take on different forms such as sale of receivables with recourse, lease, and product financing among others.

- Long term debt (notes and bond)
Long term debts are liabilities that are due in a period longer than a year. These debts include notes and bonds. These liabilities have preferential treatments over other long term liabilities such as employee pension depending on the covenants provided in the debt contract.

Long-term Liabilities part#2:
- Pensions
These are liabilities pertaining to a company's pension benefit commitments to its employees. These ...

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