The accounting rules allow companies to move debt off their balance sheet by employing operating leases instead of capital leases to account for certain assets.

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Under this plan, Ford aims to restructure to achieve better operating profitability and improve its balance sheet.

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I'm glad to see Buffett isn't afraid of some debt on his balance sheet and in his operating properties.

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As such, we remain focused on strengthening our balance sheet, increasing our operating efficiencies and improving our cost structure.

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Those entities that elect to keep a business aircraft off their balance sheet by entering into an operating lease transaction are definitely affected.

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Backing up these operating improvements is an extremely strong balance sheet.

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Also, the Fed will experience future continuing operating losses as it adjusts its balance sheet which will make it a drain on the U.S. Treasury for years to come.

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McAdoo says that in addition to having the industry's best balance sheet, it also is well- known for low operating costs.

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One of the balance sheet assets they accrue during this period are their tax-deductable Net Operating Losses (NOLs).

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Based on volumes of activity and current cost structures of many banks, operating costs may need to fall by 20%-45% and the balance sheet by 50%-75%, through closing or selling branches, products, business lines, and even entire regions.

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