A capital lease is a contract entitling a renter to the temporary use of an asset and, in accounting terms, that has asset ownership characteristics.

As an Excel power user, I would eagerly subscribe to such an AI modeling tool. The potential application of an AI financial modeling agent spans across accounting firms, investment banks, and ...

A going concern is a company that has the resources to stay in business for the foreseeable future. Read on for some red flags that can indicate otherwise.