请高手指教，一个level 1的问题

coolqiqi

结论：比起operating lease来，capital lease 的working capital 会高。这是为什么。

我觉得是一样。

第一年lease payment时(比方说是1,000)

operating lease变化： cash decrease 1,000,  retained earning decrease 1,000, working capital decrease 1,000

capital lease变化： cash decrease :  interest expense  ,   currunt portion of long debt and lease payment (current liability)decrease:  the change in the lease liability  

                                  working capitial decrease  ( interest expense  +the change in the lease liability   )=lease payment=1,000

谢谢指教