{"id":81736,"date":"2026-01-09T11:49:48","date_gmt":"2026-01-09T15:49:48","guid":{"rendered":"https:\/\/www.mrisoftware.com\/uk\/?p=81736"},"modified":"2026-04-14T12:03:15","modified_gmt":"2026-04-14T16:03:15","slug":"what-is-finance-lease-accounting","status":"publish","type":"post","link":"https:\/\/www.mrisoftware.com\/uk\/blog\/what-is-finance-lease-accounting\/","title":{"rendered":"What is finance lease accounting?"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Key takeaways<\/p>\n<p>Finance lease accounting requires recognising both a right-of-use asset and a lease liability on the balance sheet.<br \/>\nIt reflects arrangements where the lessee assumes the risks and rewards of ownership.<br \/>\nLease payments are split into pri&hellip;<\/p>\n","protected":false},"author":63,"featured_media":81033,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[149],"tags":[],"class_list":["post-81736","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lease-management"],"acf":[],"contentshake_article_id":"","_links":{"self":[{"href":"https:\/\/www.mrisoftware.com\/uk\/wp-json\/wp\/v2\/posts\/81736","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mrisoftware.com\/uk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mrisoftware.com\/uk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mrisoftware.com\/uk\/wp-json\/wp\/v2\/users\/63"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mrisoftware.com\/uk\/wp-json\/wp\/v2\/comments?post=81736"}],"version-history":[{"count":0,"href":"https:\/\/www.mrisoftware.com\/uk\/wp-json\/wp\/v2\/posts\/81736\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mrisoftware.com\/uk\/wp-json\/wp\/v2\/media\/81033"}],"wp:attachment":[{"href":"https:\/\/www.mrisoftware.com\/uk\/wp-json\/wp\/v2\/media?parent=81736"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mrisoftware.com\/uk\/wp-json\/wp\/v2\/categories?post=81736"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mrisoftware.com\/uk\/wp-json\/wp\/v2\/tags?post=81736"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}