Industrial & Other Manufacturing › Disclosure examples
Industrial & Other Manufacturing: Leases (ASC 842)
Note: Supplemental lease cash flow and right-of-use asset disclosures under ASC 842.
Parker-Hannifin Corp (PH) · Form 10-K for period ended 2026-06-30 · filed 2026-08-21 · Section: Note 11. Leases
Verbatim excerpt (221 words), formatting simplified. View full filing on EDGAR →
For the years ended June 30, 2026 2025 2024 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows - payments on operating leases 65 64 65 Operating cash outflows - interest payments on finance leases 5 5 5 Financing cash outflows - payments on finance lease obligations 6 5 5 Right-of-use assets obtained in exchange for operating lease obligations 46 18 42 Right-of-use assets obtained in exchange for finance lease obligations 4 2 4 Supplemental balance sheet information related to operating leases is as follows:
June 30, 2026 2025 Operating leases Operating lease right-of-use assets (included within other long-term assets) 201 192 Current operating lease liabilities (included within other current liabilities) 49 47 Long-term operating lease liabilities (included within other long-term liabilities) 164 154 Total operating lease liabilities 213 201 Finance leases Property, plant and equipment 113 127 Accumulated depreciation ( 28 ) ( 25 ) Property, plant and equipment, net 85 102 Notes payable and long-term debt payable within one year 6 6 Long-term debt 86 102 Total finance lease liabilities 92 108 Weighted-average remaining lease term Operating leases 6.3 years 6.3 years Finance leases 18.1 years 18.8 years Weighted-average discount rate Operating leases 4.4 4.3 Finance leases 5.2 5.2 Maturities of lease liabilities at June 30, 2026 are as follows:
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Templates & resources
- AICPA & CIMA – SEC reporting resources (AICPA & CIMA · Professional body · Free / member)
- BDO Accounting, Reporting & Compliance Hub (ARCH) (BDO · Firm guide · Free)
- Deloitte DART – Roadmap Series (Deloitte · Firm guide · Free)
- KPMG Financial Reporting View (KPMG · Firm guide · Free)
- KPMG Handbook: Leases (KPMG · Firm guide · Free)
- PwC Viewpoint (PwC · Firm guide · Free / paid)
- RSM Financial Reporting Resource Center (RSM · Firm guide · Free)
- SEC – EDGAR Full Text Search (SEC · Regulator · Free)