{"id":"https://openalex.org/W965099478","doi":null,"title":"ESOP Issues and Sale-Leaseback Accounting","display_name":"ESOP Issues and Sale-Leaseback Accounting","publication_year":1991,"publication_date":"1991-01-01","ids":{"openalex":"https://openalex.org/W965099478","mag":"965099478"},"language":"en","primary_location":{"id":"mag:965099478","doi":null,"is_oa":false,"landing_page_url":"https://www.questia.com/library/journal/1G1-10355910/esop-issues-and-sale-leaseback-accounting","pdf_url":null,"source":{"id":"https://openalex.org/S2764687399","display_name":"Journal of accountancy online/Journal of accountancy","issn_l":"0021-8448","issn":["0021-8448"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","jufo-1"],"host_organization":"https://openalex.org/P4320800682","host_organization_name":"American Institute of Certified Public Accountants","host_organization_lineage":["https://openalex.org/P4320800682"],"host_organization_lineage_names":["American Institute of Certified Public Accountants"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Journal of accountancy online/Journal of accountancy","raw_type":null},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"John Graves","orcid":"https://orcid.org/0000-0002-8954-8202","observed_orcids":["https://orcid.org/0000-0002-8954-8202"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"John Graves","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-8954-8202","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.25097428,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"171","issue":"1","first_page":"95","last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9785000085830688,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9785000085830688,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.007499999832361937,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.00279999990016222,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/employee-ownership","display_name":"employee ownership","score":0.9959999918937683},{"id":"https://openalex.org/keywords/earnings-per-share","display_name":"earnings per share","score":0.7860000133514404},{"id":"https://openalex.org/keywords/preferred-stock","display_name":"preferred stock","score":0.6420000195503235},{"id":"https://openalex.org/keywords/lease-accounting","display_name":"lease accounting","score":0.5770000219345093},{"id":"https://openalex.org/keywords/disclosure-requirements","display_name":"disclosure requirements","score":0.8080000281333923},{"id":"https://openalex.org/keywords/retained-earnings","display_name":"retained earnings","score":0.593999981880188}],"concepts":[{"id":"https://openalex.org/C116168712","wikidata":"https://www.wikidata.org/wiki/Q181201","display_name":"Dividend","level":2,"score":0.6835424304008484},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6009958982467651},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.555618166923523},{"id":"https://openalex.org/C138262166","wikidata":"https://www.wikidata.org/wiki/Q570938","display_name":"Net income","level":2,"score":0.5156194567680359},{"id":"https://openalex.org/C2777255320","wikidata":"https://www.wikidata.org/wiki/Q17155766","display_name":"Use tax","level":5,"score":0.48862725496292114},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.48845401406288147},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.47358542680740356},{"id":"https://openalex.org/C77269340","wikidata":"https://www.wikidata.org/wiki/Q1893102","display_name":"Tax deduction","level":5,"score":0.43829724192619324},{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.4281131625175476},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3718073070049286},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.3163461685180664},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.28177350759506226},{"id":"https://openalex.org/C2779737597","wikidata":"https://www.wikidata.org/wiki/Q11055488","display_name":"Sales tax","level":4,"score":0.23933684825897217},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.2088606059551239},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.12440243363380432},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.12323841452598572},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.10399788618087769},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:965099478","doi":null,"is_oa":false,"landing_page_url":"https://www.questia.com/library/journal/1G1-10355910/esop-issues-and-sale-leaseback-accounting","pdf_url":null,"source":{"id":"https://openalex.org/S2764687399","display_name":"Journal of accountancy online/Journal of accountancy","issn_l":"0021-8448","issn":["0021-8448"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","jufo-1"],"host_organization":"https://openalex.org/P4320800682","host_organization_name":"American Institute of Certified Public Accountants","host_organization_lineage":["https://openalex.org/P4320800682"],"host_organization_lineage_names":["American Institute of Certified Public Accountants"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Journal of accountancy online/Journal of accountancy","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7098126165","https://openalex.org/W7097159863","https://openalex.org/W183644656","https://openalex.org/W2075192914","https://openalex.org/W1952588426","https://openalex.org/W2256040265","https://openalex.org/W2055128369","https://openalex.org/W2992651986","https://openalex.org/W7098022801","https://openalex.org/W7099955850"],"abstract_inverted_index":{"ESOP":[0,121,135,158,202,229,251,338],"ISSUES":[1],"AND":[2],"SALE-LEASEBACK":[3,344],"ACCOUNTING":[4,345],"This":[5,80],"month's":[6],"column":[7],"discusses":[8],"an":[9,94,106,201,250],"ESOP-related":[10],"consensus":[11,279,313],"reached":[12,311],"at":[13,64],"a":[14,269,278,312,315,350],"recent":[15],"meeting":[16],"of":[17,85,209,328],"the":[18,45,60,116,120,126,134,150,157,179,194,228,237,240,281,288,304,320,325,329,354,362,371,377],"Financial":[19],"Accounting":[20,162,168,172],"Standards":[21],"Board":[22,164],"Emerging":[23],"Issues":[24],"Task":[25],"Force":[26],"(EITF":[27],"or":[28,140,366],"task":[29,180,241,274,308],"force).":[30],"FASB":[31,61,378],"staff":[32],"responses":[33],"to":[34,136,142,156,223,227,292,333,336,376],"some":[35],"sale-leaseback":[36,348],"questions":[37],"also":[38,310],"are":[39,122,130,190,359],"discussed.":[40],"EITF":[41,81],"Abstracts,":[42],"copyrighted":[43],"by":[44,58,93,119,125,133,178,200,249],"FASB,":[46],"is":[47,267,352,368,373],"available":[48],"in":[49,159,232,324],"softcover":[50],"and":[51,54,322,356,370],"loose-leaf":[52],"versions":[53],"may":[55],"be":[56,203,230,253,340],"obtained":[57],"contacting":[59],"order":[62],"department":[63],"401":[65],"Merritt":[66],"7,":[67],"P.O.":[68],"Box":[69],"5116,":[70],"Norwalk,":[71],"Connecticut":[72],"06856-5116.":[73],"Phone:":[74],"(203)":[75],"847-0700.":[76],"ISSUE":[77],"NO.":[78],"90-4":[79],"issue,":[82],"Earnings-per-Share":[83],"Treatment":[84],"Tax":[86],"Benefits":[87],"for":[88,149,169],"Dividends":[89],"on":[90,115,196,245,280,314],"Stock":[91,96],"Held":[92],"Employee":[95],"Ownership":[97],"Plan,":[98],"deals":[99],"with":[100,161,294],"this":[101],"problem:":[102],"A":[103],"sponsor":[104,127,145],"establishes":[105],"employee":[107],"stock":[108,117,198,247,266,271,296],"ownership":[109],"plan":[110],"(ESOP).":[111],"The":[112,144,174,273,307],"cash":[113],"dividends":[114,154,195,225,244,334],"held":[118,199,248],"tax":[123,151,213,220,262,330],"deductible":[124],"because":[128],"they":[129],"either":[131],"used":[132],"service":[137],"its":[138],"debt":[139],"paid":[141,155,226,335],"participants.":[143],"credits":[146],"retained":[147],"earnings":[148,186,300],"benefit":[152,331],"from":[153,205,255,361],"accordance":[160],"Principles":[163],"Opinion":[165],"no.":[166,384],"11,":[167],"Income":[170],"Taxes.":[171],"issues.":[173],"two":[175],"issues":[176],"considered":[177,231],"force":[181,242,275,309],"were:":[182],"1.":[183],"When":[184,216],"primary":[185],"per":[187,301],"share":[188,302],"(EPS)":[189],"being":[191],"computed,":[192],"should":[193,219,252,339],"preferred":[197,246,295],"deducted":[204,254],"net":[206,233,256],"income":[207,212,257,261],"(net":[208,258],"any":[210,259,337],"applicable":[211,260],"benefit)?":[214],"2.":[215],"computing":[217,299],"EPS,":[218],"benefits":[221],"related":[222,332,357],"common":[224,270],"income?":[234],"Consensus.":[235],"On":[236],"first":[238],"issue":[239,290],"decided":[243,319],"benefit)":[263],"if":[264,342],"that":[265],"not":[268],"equivalent.":[272],"couldn't":[276],"reach":[277],"second":[282],"issue.":[283],"It":[284,318],"did,":[285],"however,":[286],"note":[287],"same":[289],"applies":[291],"sponsors":[293],"ESOPs":[297],"when":[298],"under":[303,347],"if-converted":[305],"method.":[306],"disclosure":[316],"matter.":[317],"amount":[321],"treatment":[323],"earnings-per-share":[326],"computation":[327],"disclosed,":[341],"material.":[343],"Briefly,":[346],"accounting,":[349],"sale":[351],"recorded,":[353],"property":[355],"liabilities":[358],"removed":[360],"balance":[363],"sheet,":[364],"gain":[365],"loss":[367],"recorded":[369],"lease-back":[372],"classified":[374],"according":[375],"lease":[379],"accounting":[380],"rules":[381],"(FASB":[382],"Statement":[383],"\u2026":[385]},"counts_by_year":[],"updated_date":"2026-09-29T14:09:16.559479","created_date":"2016-06-24T00:00:00"}