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Lehner Investments AG (FRA:LEH) Long-Term Capital Lease Obligation : €0.00 Mil (As of Dec. 2022)


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What is Lehner Investments AG Long-Term Capital Lease Obligation?

Lehner Investments AG's Long-Term Capital Lease Obligation for the quarter that ended in Dec. 2022 was €0.00 Mil.


Lehner Investments AG Long-Term Capital Lease Obligation Historical Data

The historical data trend for Lehner Investments AG'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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Lehner Investments AG Long-Term Capital Lease Obligation Chart

Lehner Investments AG Annual Data
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Long-Term Capital Lease Obligation
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Lehner Investments AG Semi-Annual Data
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Lehner Investments AG  (FRA:LEH) 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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Lehner Investments AG (FRA:LEH) Business Description

Traded in Other Exchanges
N/A
Address
Hohenzollernstrasse 89, Munich, DEU, 80796
Lehner Investments AG is a German-based company that acquires companies for financial products. It mainly acquires service companies with the core business of Technical Conception (Financial Engineering), Asset Management and Investment Advisory, and Marketing and Sales (Business Development). The objective of the company is to achieve above-average capital returns for shareholders through its long-term acquisitions.

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