1 A B C D E F G H I J K L M N O P Q R S T U V W

Operating activities

Operating activities are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities.




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Operating lease

A lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.




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Operating segment

An operating segment is a component of an entity:

  1. that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity),
  2. whose operating results are regularly reviewed by the entity’s chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and
  3. for which discrete financial information is available.




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Optional lease payments

Payments to be made by a lessee to a lessor for the right to use an underlying asset during periods covered by an option to extend or terminate a lease that are not included in the lease term.





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