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Why you should take a look at the Financial Analysis Success Kit:

We've combined all our highly popular financial analysis tools into one mega-financial-analysis-kit that will save you hundreds of dollars if purchased separately. The kit contains 9 files packed with the most important financial ratio analysis tools you can find to help rocket your way to mastering financial analysis. The kit includes:
  1. The eBook "Learn Ratio Analysis In Minutes"

  2. The Learn Financial Ratio Analysis Excel Spreadsheet (2 versions!)

  3. A BONUS...Our eBook of "Key Financial Statement Terms"

  4. Another HUGE BONUS...Five-Part Financial Ratio Cheat Sheet Series

The result? You get all these professionally created tools for a great low price.

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Quick Definition

Contain the leased property of a company, totaling the sum of all lease payments.

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Explanation of Lease Payments

Listed on the Balance Sheet, this value is a line item under Long-Term Debt, as generally leases extend beyond one year. This figure will vary widely between companies, and whether to buy assets versus leasing them is always a opinionated topic of discussion.

Importance of Lease Payments

This figure alone is not particularly important, and is used in the calculation of the performance ratio: Fixed Charge Coverage.