ChipMOS TECHNOLOGIES (NAS:IMOS) Long-Term Capital Lease Obligation

: $0.0 Mil (As of Jun. 2022)

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ChipMOS TECHNOLOGIES's Long-Term Capital Lease Obligation for the quarter that ended in Jun. 2022 was $0.0 Mil.

ChipMOS TECHNOLOGIES's quarterly Long-Term Capital Lease Obligation declined from Dec. 2021 ($24.6 Mil) to Mar. 2022 ($0.0 Mil) but then stayed the same from Mar. 2022 ($0.0 Mil) to Jun. 2022 ($0.0 Mil).

ChipMOS TECHNOLOGIES's annual Long-Term Capital Lease Obligation increased from Dec. 2019 ($22.1 Mil) to Dec. 2020 ($26.2 Mil) but then declined from Dec. 2020 ($26.2 Mil) to Dec. 2021 ($24.6 Mil).

ChipMOS TECHNOLOGIES Long-Term Capital Lease Obligation Historical Data

The historical data trend for ChipMOS TECHNOLOGIES's Long-Term Capital Lease Obligation can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

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ChipMOS TECHNOLOGIES Annual Data

Trend

Dec12

Dec13

Dec14

Dec15

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Long-Term Capital Lease Obligation

0.60

22.09

26.17

24.56

ChipMOS TECHNOLOGIES Quarterly Data
	Mar17	Jun17	Sep17	Dec17	Mar18	Jun18	Sep18	Dec18	Mar19	Jun19	Sep19	Dec19	Mar20	Jun20	Dec20	Mar21	Jun21	Dec21	Mar22	Jun22
Long-Term Capital Lease Obligation																-	-	24.56	-	-

ChipMOS TECHNOLOGIES (NAS:IMOS) Long-Term Capital Lease Obligation Explanation

Long-Term Capital Lease Obligation 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 Short-Term Capital Lease Obligation is the portion of a Long-Term Capital Lease Obligation 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;
2. The lease contains a bargain purchase option to buy the equipment at less than fair market value;
3. The lease term equals or exceeds 75% of the asset's estimated useful life;
4. The present value of the lease payments equals or exceeds 90% of the total original cost of the equipment.

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ChipMOS TECHNOLOGIES (NAS:IMOS) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Technology » Semiconductors » ChipMOS TECHNOLOGIES Inc (NAS:IMOS) » Definitions » Long-Term Capital Lease Obligation

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8150:Taiwan CPIA:Germany

Address

No. 1, R&D Road 1, Hsinchu Science Park, Hsinchu, TWN

Website

https://www.chipmos.com

ChipMOS TECHNOLOGIES Inc provides semiconductor testing and packaging solutions to fabless companies, integrated device manufacturers, and foundries. Back-end testing services are offered for high-density memory, mixed-signal, and liquid crystal display driver semiconductors. Packaging and testing operations are held in Taiwan, but services are offered to a global client base. Testing solutions are carried out for the complete spectrum of integrated circuits, including digital logic, ASIC, high-speed digital, memory, mixed-signal, and LCD devices. Customers seeking package solutions are also offered a diverse group of options that include leadframe-based packages, substrate-based packages, and others.