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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

General Accounting


Before preparing annual financial report information, determine whether a lease should be reported as a:

  • Capital Lease
  • Operating Lease
  • Master Lease Purchase Program (MLPP)
  • Leases Involving Real Estate
  • Sale-Leaseback Transactions
  • Sublease or Similar Transactions
  • Leverage Lease
  • Accounting and Reporting by Lessors
Glenn Hegar
Texas Comptroller of Public Accounts
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