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Taiwan Semiconductor Manufacturing Co Ltd's long-term capital lease obligation for the quarter that ended in Mar. 2016 was $0 Mil.
Taiwan Semiconductor Manufacturing Co Ltd's annual long-term capital lease obligation declined from Dec. 2013 ($26 Mil) to Dec. 2014 ($26 Mil) and declined from Dec. 2014 ($26 Mil) to Dec. 2015 ($0 Mil).
Capital lease obligations are the amount due for long-term asset lease agreements that are nearly equivalent to asset purchases. Capital lease obligations are installment payments that constitute a payment of principal plus interest for the capital lease. The current portion of a capital lease obligation is the portion of a long-term capital lease that is due over the next year.
Under US Generally Accepted Accounting Principles (GAAP), a capital lease is essentially equivalent to a purchase by the lessee if it meets the following criteria:1. Ownership of the asset is transferred to the lessee at the end of the lease term;
Taiwan Semiconductor Manufacturing Co Ltd Annual Data
Taiwan Semiconductor Manufacturing Co Ltd Quarterly Data