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Valuation Tools Webcast #4: Capitalizing Leases episode artwork

Jun 7, 2026 13 min

Valuation Tools Webcast #4: Capitalizing Leases

from Aswath Damodaran Hosted by Aswath Damodaran

Accountants routinely miscategorize leases and treat them as operating expenses (instead of financial expenses). In this webcast, I look at the process of capitalizing leases and how it affects earnings, debt and invested capital. I use Disney's annual report from 2012 to illustrate the process:Disney annual report (2012): http://www.stern.nyu.edu/~adamodar/pdfiles/cfovhds/webcasts/Regression/DisneyAnnualReport2012.pdfSpreadsheet: http://www.stern.nyu.edu/~adamodar/pdfiles/eqnotes/webcasts/Leases/Disneyratings.xlsx

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Valuation Tools Webcast #4: Capitalizing Leases

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