You are reading the article Example And Lease Payment In Income Statement updated in November 2023 on the website Moimoishop.com. We hope that the information we have shared is helpful to you. If you find the content interesting and meaningful, please share it with your friends and continue to follow and support us for the latest updates. Suggested December 2023 Example And Lease Payment In Income Statement
Definition of Lease PaymentLease payment is the sum paid by the user of the asset (lessee) to the owner of the asset (lessor) for the right to use the asset over a period of time and as per the lease agreement. Lease payment is also called lease rental and is paid for a fixed period of time which is called a lease term.
Start Your Free Investment Banking Course
Download Corporate Valuation, Investment Banking, Accounting, CFA Calculator & others
ExplanationThere are so many factors that influence the calculation of lease payment like asset value, depreciation, discount rates, lessee’s credit score, and finance cost. Lease payments are generally done on monthly basis. It is like rent paid to use an asset. A leased asset can be a car, property, computer equipment, software, or any fixed asset.
How to Calculate Lease Payment?To calculate the lease payment, we need three components, Depreciation, Finance cost, and tax.
Step 1(net Capitalized Cost – Residual Value) / Lease Term
Net Capitalized cost: The selling price of the asset including the dealer fee, taxes if any, and excluding the down payment and any outstanding loan balances.
Residual Value: The value of the asset at the end of the lease period.
Lease Term: The time period for which the lease agreement is signed.
Step 2Finance Cost: These are like the Interest charges the lessee would have to pay on the money used against the loan financing. To calculate the finance cost, we will add the residual value to the net capitalized cost and multiply it by the discount rate/Money factor. It is calculated as:
(Net Capitalized Cost + Residual Value) * Money Factor
Money factor: It is the interest rate decided in the lease agreement. It is usually given per annum, we have to divide by 24 to get the monthly rate.
Step 3Tax: It is the sales tax charged by the local or state government. It is charged on selling price and is calculated as:
(Depreciation Cost + Interest Cost) * Sales Tax Rate
Formula of Lease Payment
The formula of the lease payment is derived by adding the three components discussed above.
Lease Payment = Depreciation Cost + Finance Cost + Sales Tax
Example of Lease PaymentLessee Ltd took a machine on lease from Lessor Ltd for a lease term of 60 months. The selling price of the machine is $60,000 with the residual value after 60 months $2,000. The rate of interest applicable is 5%. Lessor ltd also had an outstanding loan on the machine for $5,000. The applicable sales tax rate is 2%. Calculate monthly lease payment.
Here is the calculation of monthly lease payment:
Amount ($)
Machine Value 60,000
Residual Value 2,000
O/s Loan 5,000
Interest Rate 5%
Sales Tax Rate 2%
Lease Term 24 (months)
Depreciation Cost is calculated using the formula given below:
First, we have to calculate the net capitalized cost,
Net Capitalized Cost is calculated as
Net Capitalized Cost = Machine Value – O/s Loan
Net Capitalized Cost = 60,000 – 5,000
Net Capitalized Cost = 55,000
Now , Depreciation Cost is calculated as using the formula given below:
Depreciation Cost = (Net Capitalized Cost – Residual Value) / Lease Term
Depreciation Cost = (55,000 – 2,000) / 24
Depreciation Cost = 2,208
Finance Cost is calculated using the formula given below:
(Net Capitalized Cost + Residual Value) * Money Factor
First, we have to calculate Money Factor,
Money Factor = Interest Rate / Lease Term
Money Factor = 5% /24
Money Factor = 0.002083333
Finance Cost is calculated as using the formula given below:
Finance Cost = (55,000 + 2,000) * 0.002083333
Finance Cost = 119
Sales Tax is calculated as
Sales Tax = (Depreciation cost + Finance Cost ) * Tax rate
Sales Tax = (2,208 + 119) * 2%
Sales Tax = 47
Monthly Lease payment is calculated as
Monthly Lease payment = Depreciation Cost +Finance Cost + Sales Tax
Monthly Lease payment = 2,208 + 119 + 47
Monthly Lease payment = $2,374
Lease Payment in Income StatementThere are two types of lease, Operating Lease and Finance lease. The accounting treatment and recording of lease payment in the Income statement depend upon the type of lease.
Operating Lease: A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership. Lease payment is recognized as an expense in the Income Statement of Lessee in case of operating lease
Finance Lease: A lease that transfers substantially all risks and rewards incidental to its ownership is called a Finance lease.
The asset is transferred in the books of the lessee at a fair value or present value of minimum lease payments, whichever is less.
Depreciation is charged by the lessee in its Income statement over the lease term or useful life, whichever is less.
Lease Rentals constitute principle repayment and Interest, Interest is charged in the Income Statement.
Importance of Lease Payment
It is important to understand the lease payments in order to correctly record them in the books of the lessor and lessee.
Lease payment is one of the major factors to decide the type of lease, operating lease, or finance lease. For example:
A lease is a finance lease where the Present value of Lease Rentals is equal or approximate to the fair value of the asset.
BenefitsBelow are some of the benefits of Lease payments:
Lease payments are mostly done on monthly basis. So, there is no major outflow to cash at one time like in the case of purchasing the machinery. So, it helps to maintain the liquidity of the company.
The money saved from leasing the asset instead of buying can be utilized in other areas which need investment.
The risk of an asset becoming obsolete due to a change in technology lies with the owner of the asset.
Lease payments are shown as expenses in the books of the lessee which reduces its income and further reduces the tax liability.
In case, the value of the leased asset gets appreciated, the user of the asset has no right to such appreciated value.
In the case of an operating lease, the asset is not shown in the balance sheet of the company and is considered as a long-term debt, which affects its valuation.
Lease payment being an expense reduces the net income of the company which in turn shrinks the income available for the equity shareholders.
Conclusion Recommended ArticlesYou're reading Example And Lease Payment In Income Statement
Working And Examples Of If Statement In React
Introduction to React If
For any coder or a Developer, applying If statements is one of the most basic skills they need. If statements are used to make behavioral changes in the product. For example, If a person’s age is above 18, he can drive a vehicle else; he is not eligible for driving. It also supports If statements. It comes under conditional rendering and is used just the way it is used in JavaScript. If a statement is used to match the condition, let the User Interface reaction be the basis of the user’s action. This article has covered some examples to help you understand how the If statement can be used to React to fulfill our requirements.
Start Your Free Software Development Course
Syntax
Working of If statement in ReactAs we can see in the above syntax of the If statement in React, Here, the age which the user provides is matched against the driving age, and if the user’s age fulfills the condition, then there is a success message; otherwise, the user is not eligible for driving. This was a basic example to understand the working of the If statement in React.
Examples of React IfDifferent examples are mentioned below:
Example #1 – Basic Example of React Ifindex.js (inside component folder)
import React from "react"; return ( ); }; return ( ); };index.js (main file)
import React from "react"; import ReactDOM from "react-dom"; import { Button , Form } from "./components"; import "./styles.css"; class App extends React.Component { constructor(props) { super(props); this.state = { showForm: false }; } this.setState({ showForm: !this.state.showForm }); }; render() { let RenderedComponent; if (this.state.showForm) { } else { } } } const rootElement = document.getElementById("root");chúng tôi
.App { font-family: times; text-align: center; }Output:
Examples #2 – React If in a FormBelow we have made a registration form, where one can choose training according to one’s preference. The “If” statement is used so that no detail gets left unfilled. In the example below, we have used if statement in values.firstName, values.reception, values.street and values.pickupTime inside chúng tôi file.
chúng tôi
import React from 'react' import { render } from 'react-dom' import Styles from './Styles' import { Form , Field } from 'react-final-form' import pickupTimes from './pickupTimes' const sleep = resolve, ms) ) await sleep(300) window.alert(JSON.stringify(values, 0, 2)) } const Error = ( { name } { ( { meta: { error, touched } } } ) { ( { input: { value } } } ) Link to Our Website Please fill the below form so that we can customize the training and newsletter according to your Choices. <Form onSubmit={onSubmit} initialValues={{ EmploymentStatus: true, YourAdvisor: 'Rahul' }} const errors = {} if (!values.firstName) { errors.firstName = 'Required' } if (!values.reception) { errors.reception = 'Required' } if (values.reception === 'delivery') { if (!values.street) { errors.street = 'Required' } } else if (values.reception === 'pickup') { if (!values.pickupTime) { errors.pickupTime = 'Required' } } return errors }} > {({ handleSubmit , form , submitting , pristine <Field name="firstName" component="input" type="text" placeholder="Full Name" <Field name="reception" component="input" type="radio" value="liveinteractive" Live Interactive Training <Field name="reception" component="input" type="radio" value="selfpaced" Self Paced Training <Field name="street" component="input" type="text" placeholder="Your Address" {time} ))} <Field name="message" component="textarea" placeholder="Your Name" )} )chúng tôi
import styled , { css } from 'styled-components' white-space: nowrap; display: inline-block; border-radius: 4px; padding: 4px 14px; font-size: 15px; color: #030303; &:visited { color: #baf573; } background-image: linear-gradient(${light}, ${dark}); border: 0.5px solid ${dark}; &:hover { background-image: linear-gradient(${light}, ${dark}); &[disabled] { background-image: linear-gradient(${light}, ${dark}); } } &:visited { color: #171716; } &[disabled] { opacity: 0.5; cursor: not-allowed; } const btnDefault = css` ${btn('#b5f7e3', '#e2f7b5')} color: #b7b8b4; const btnPrimary = btn('#d07dfa', '#7dd7fa') const btnDanger = btn('#eb6399', '#fcf586') export default styled.div` font-family: 'Times New Roman' , Times , serif; h1 { text-align: center; color: #cc235b; } h2 { text-align: center; color: #2623cc; } text-align: center; } a { display: block; text-align: center; color: #c780f2; margin-bottom: 9px; } p { max-width: 501px; margin: 9px auto; display: inline; } } .loading { font-size: 3em; font-weight: bold; text-align: center; margin: 49px; } form, div.form { text-align: left; max-width: 501px; margin: 9px auto; border: 0.5px solid #f58867; padding: 19px; box-shadow: 1px 1px 4px #f58867; border-radius: 2px; position: relative; display: flex; flex-flow: row nowrap; line-height: 1em; margin: 4px; position: relative; color: #ed4a96; width: 111px; min-width: 59px; font-size: 1.15em; line-height: 31px; } flex: 2; padding: 4px 6px; font-size: 1.15em; margin-left: 14px; border: 0.5px solid #7cf2e6; border-radius: 0.5px; } margin-top: 7px; } margin-left: 15px; margin-left: 0; display: block; margin-right: 2px; } } &.downshift { margin-left: 0; padding-left: 14px; flex: 1; width: 99%; padding: 5px 4px; font-size: 1.15em; margin-left: 0; border: 1.15px solid #d7f587; border-radius: 2px; } } } line-height: 29px; margin-left: 9px; color: #f52c2c; font-weight: bold; } ${btnDanger}; } } display: flex; flex-flow: row nowrap; justify-content: center; margin-top: 14px; } .error { display: flex; font-weight: bold; color: #f52c2c; flex-flow: row nowrap; justify-content: center; } pre { position: relative; border: 1.15px solid #e0faa5; background: #e6ff99; box-shadow: inset 2px 2px 2px #30302f; padding: 21px; } .submitting { display: block; position: absolute; top: -2px; left: -4px; right: -4px; padding: 0; text-align: center; background: #41423e; color: #f4f5f2; z-index: 11; font-weight: bold; font-size: 0.9em; } .saving { font-size: 0.9em; font-weight: bold; color: #516bed; margin: 9px 0 0 6px; } } button { margin: 0 9px; &[type='submit'] { ${btnPrimary}; } &[type='button'] { ${btnDefault}; } } .downshift-options { border: 2px solid #a0f2d8; box-shadow: 2px 2px 3px #1a1b1c; padding: 3px 5px; } } `chúng tôi
const now = new Date(); let hours = now.getHours(); const times = []; if (now.getMinutes() < 30) { times.push(`${++hours}:30`); } else { hours++; } while (times.length < 6) { times.push(`${hours}:00`); times.push(`${hours}:30`); hours = ( hours + 1 ) % 24; } export default times; ConclusionBased on the above article, we understood the working of the If statement in React. Then, we went through a couple of examples to understand how an If statement can be used in different situations to change the behavior of the app according to the user’s action.
Recommended ArticlesThis is a guide to React If. Here we discuss the introduction, syntax, and working of the If statement in React along with examples and code implementation. You may also have a look at the following articles to learn more –
Nested If Statement In Python
Introduction to Nested IF Statement in Python
Programming has surely come a long way from a simple “Hello World” program to all the modern day’s complex programs. With time new features got added to programming to cater to various needs.
Start Your Free Software Development Course
Web development, programming languages, Software testing & others
So we need to introduce some sort of Decision making capability to our programs to make them more robust.
Let us suppose we have a program in which we input a number from the user and check whether it is an even number or an odd number. It is a classic example of using a conditional statement. The following flowchart would help depict it more clearly:-
Examples of Conditional Statements in PythonThis is an example of an elementary conditional statement for finding whether a number is even or not.
The following are the different kinds of Conditional Statements in Python: –
if statement
if-else statement
else-if statement
nested if statement
switch statement
In this article, we would focus mainly on Nested If Statements, for which we would have a little introduction of If Statements, and then we would jump to the main topic.
1. If StatementsSyntax: –
Let us look into the details of the syntax of the if-statement.
The most important component is the “if” keyword, which helps us identify an expression to be a conditional statement.
expr: – This signifies the condition, the fulfillment of which would execute the below statement. The expr is basically a Python statement that results in a Boolean value (True or False). The statement for the particular expr will get executed only if the value for the expr is True.
statement: – This is the final part of the if-statement, which is the path along which the program must flow if the expr is True.
This is just a recap of the if-statement in Python as the nested if is an extension of the same.
2. Nested If StatementsA nested if is an if statement that is the target of a previous if statement. Let us look at the syntax of a nested if-statement.
# Executes statement1 when expr1 is True # Executes statement2 when expr2 is True # Inner if-block ends here # Outer if-block ends here
Let us look at the flow chart of nested if-statement to have a better understanding of it: –
In the following example, we implement the nested if-statement on a program where the user inputs a number and checks different conditions with regards to that number. Though the program is very simple, the only intention is to discuss the nested if-statements’ flow.
Code:
a = 10 print("Inside initial if") print("Number is greater than 5") print("Inside first nested if") print("Number is greater than or equal to 10") print("Inside second nested if") print("Number is greater than or equal to 15") print("Outside second nested if") print("Outside second nested if") print("Outside initial if")Output: –
The nested if must be properly indented, the failure of which results in Indentation Error as follows: –
a = 10 print("Greater than 7")Output: –
Colon (:) must be follow all the ifs in the nested if-statements; otherwise, invalid syntax error would occur as follows:
Code:
a = 10 print("Greater than 7")Output:
ConclusionIt is finally time to draw closure to this article. In this article, we learnt the need for Conditional Statements in programming, touched upon the basics of if-statement with its syntax. Lastly, we discussed about nested if-statements in Python in details. I hope by now you guys are able to appreciate the usage of nested if-statements in Python. Now it is time to write your own Python program implementing the concepts learnt in this article.
Recommended ArticlesThis is a guide to the Nested IF Statement in Python. Here we discuss the Nested IF Statement in Python detailed discussion with examples and its Code Implementation. You can also go through our other suggested articles to learn more –
Types And Example With Advantages
Definition of Disposable Income
Download Corporate Valuation, Investment Banking, Accounting, CFA Calculator & others
Types of Disposable IncomeGiven below are different types:
1. NationalThis is the sum of income of all citizens and institutions of the Nation. It is derived from overall national income and measures the cash or Income available with the nation for final consumption and saving. National Disposable Income can be gross or net.
2. PersonalPersonal type refers to that part of the personal income of an individual available for the use or disposal of a household. So, it is the actual amount available to individual households and non-corporate businesses after paying all government tax obligations.
Disposable Formula
Disposable Income = Gross Annual Income – Direct taxes
Net National Disposable Income = NNP(Factor Cost)+Net Indirect Taxes+Net current transfer from the rest of the world
Gross National Disposable Income = Net National Disposable Income+ Depreciation
Examples of Disposable IncomeGiven below are the examples mentioned:
1. A family from United Nations has an annual household income of $85,000, paying 15% tax annually, so what is the family’s disposable income?
So 15% of $85,000 is $12,750 (Annual taxes paid to family)
Disposable Income = $85,000 – $12,750 = $72,250
Robert Annual Income = $90,000
Tax expenses and Payroll Deduction = $15,000
DPI = Annual Income – Taxes and Other Payroll Deductions
= ($90,000 – $15,000)
DPI = $75,000
So Robert’s Net Income is $75,000, and the new home has a retail price of $45,000 and a loan payment of $10,000, which is approximately 13% of Robert’s DPI. So depending on Robert’s other expenses, it seems reasonable to buy a new home.
Excel Application Snapshot.
Advantages
This impacts the stock market, and if the company’s income increases, it increases the stock valuation, and due to this overall value of the stock market increases.
If an individual income increases, in that case, the household has more money either to save or spend, and indirectly, consumption also increases.
The higher DPI allows them to buy luxury goods.
If it increases, it is a good sign for small businesses as customers have more money to buy goods and services.
A nation uses this to calculate the overall Nation’s net disposable and Gross Disposable income.
Lastly, it is an important economic indicator for the nations to maintain the economy’s health when needed.
If it decreases, in that case, households have less amount in hand to spend and save.
If consumption decreases, it decreases corporate sales and earnings, and the individual stock’s value also decreases.
Direct taxes impact DPI. If it increases, it reduces an individual’s purchasing power.
It depends on real disposable, employment, job security, household wealth, expectations and sentiment, and market factors.
Taxes play an important role in disposable depending on the increase and decrease of taxes by the government of different nations.
Maintaining disposable income nations at the desired level is the government’s job. If it fails to do so, consumers will have less money to spend on goods and services, and the economy will impact due to these counties.
Important Points
If disposable decreases, the household has less money to spend and save.
If Disposable increases, households will have more money to spend and save, and consumption will increase.
This fluctuates as taxes and tax rates differ from country to country.
When income changes, it changes the consumption level of goods and services, called induced consumption, and varies with income.
ConclusionSo from the above description, it is clear that disposable income is the amount available to individuals’ households after paying all government taxation. Different government agencies monitor citizens of the country for economic purposes and the economy’s health. Nations continuously make efforts to increase or maintain disposable at a certain level as it is an important economic indicator for the nations. It has been observed that if the country’s National Income is higher, then income is also higher. It mainly depends on taxes, and it fluctuates as taxes fluctuate. Personal disposable income is an important indicator of the nation’s economy and determines the individual’s ability to consume goods and services.
This amount is important for a household to spend on daily necessities. Personal income in the United States in January 2023 was 15913.40 USD billion, which increased to 15944.70 USD billion in February 2023. Personal Disposable Income averaged 5273.04 USD Billion in the United States from 1959 to 2023.
Recommended ArticlesHow Select Statement Work In Sqlite?
Definition of SQLite select
SQLite select statement is the most important statement in SQLite, the select statement is used to fetch or retrieve data from the database. After execution of the select statement result will be zero or more rows from the table. The select statement just retrieves the data that means it is read-only by command and it does not make any changes to the database. Basically select statements return the result in a table and by using select statements we can perform the different operations as per our requirement. A SQLite select statement generally returns the derived content from the database but it can also be used to return the simple expression.
Start Your Free Data Science Course
Hadoop, Data Science, Statistics & others
Syntax
[where clause with specified expression] [group by clause with specified expression] [having with specified expression] [order by sort specified expression list] [limit integer [(offset) integer]]
In the above syntax, we use SQLite select statements to fetch desired records from the database with the help of different parameters as follows.
Distinct: when we use a distinct keyword in an SQLite statement then it returns only the distinct records from the database.
All: Sometimes we need to display all records from a specified table or database if it is duplicated at that time we can use all keywords.
Specified table name: Specified table means actual table name from which we want to fetch records.
Where clause with the expression: If we need to display particular records as per requirement at that time we can use where clause with custom expression to get required data from the tables.
Group by clause with the expression: If we need to combine multiple rows into a single row of output at that time we can use group by clause and specifically it is useful when results contain the aggregate functions.
Having expression: The working of ‘HAVING’ is similar to the ‘WHERE’ clause, the only difference is it comes after the group by clause.
Order by sort expression: The order by clause is used to sort the records as per requirement and display them by using SQLite select statement.
Limit integer: The limit keyword is used to set the limit on how many rows we need to display.
How select statement work in SQLite?Now let’s see how the select statement is worked in SQLite as follows. Basically, there are different ways to use the SQLite select statement as follows.
1. From clause processing:
The information utilized by a straightforward SELECT query is a bunch of N rows every M column wide. If the FROM clause is removed from the select statement then input records are implicitly and solitary line zero segments wide (for example N=1 and M=0). If we specified a FROM clause in a select statement then the select statement comes from more than one table or we can say sub-queries that are specified from the keyword. If the FROM clause contains a single table or subquery at that time input records use the SQLite select statement. If a FROM clause contains more than one table or subquery at that time SQLite select statement uses JOIN constraint to get a combined result.
2. Where clause filtering:
On the off chance that a WHERE clause is indicated, the WHERE expression is assessed for each row in the records as a Boolean expression. Just lines for which the WHERE clause expression assesses to genuine are incorporated from the dataset prior to proceeding. Rows are prohibited from the outcome if the WHERE condition assesses to either false or NULL.
For a JOIN or INNER JOIN or CROSS JOIN, there is no contrast between a requirement expression in the WHERE condition and one in the ON clause. Sometimes, the difference between LEFT JOIN or LEFT OUTER JOIN is very important. In a LEFT JOIN, the additional NULL line for the right-hand table is added after ON provision preparing yet before WHERE condition handling.
3. Result generation set of rows:
When the result is filtered from the where clause then a simple SQLite select statement is calculated. This depends on whether the select statement is an aggregate or non-aggregate query or whether it is used group by clause or not.
ExamplesNow let’s see the different examples of SQLite select statements as follows.
Simple uses of SQLite select statement as follows.
select 1 + 1;Explanation
In the above example, we use a select statement with a mathematical expression that means we need to perform the addition of two numbers. The end out of the above statement we illustrated by using the following screenshot.
We can also perform multiplication and division by using SQLite statements as follows.
select 20 / 4, 4 * 4;Explanation
In the above example, we perform division and multiplication of two numbers by using the SQLite statement. The end out of the above statement we illustrated by using the following screenshot.
Now let’s see how we can retrieve data from the table. So first create a new table by using the following statement as follows.
create table emp (emp_id integer, emp_name text not null, emp_dept text not null, emp_salary text not null);Explanation
We successfully created a new table name as emp, now perform insert operation by using the following statement as follows.
insert into emp (emp_id, emp_name, emp_dept, emp_salary) values(1, "Johan", "COMP", "20000"), (2, "Sameer", "IT", "25000"), (3, "Jenny", "COMP", "15000"), (4, "Jay", "MECH", "12000");Now perform different select statements as follows.
select * from emp;The end out of the above statement we illustrated by using the following screenshot.
Suppose we need to display a particular column so that we can use the following statement as follows.
select emp_id, emp_dept, emp_salary from emp;The end out of the above statement we illustrated by using the following screenshot.
Now see how we can use where, order by, and group by clause as follows.
select emp_id, emp_name, emp_dept, emp_salary from emp where emp_id =1 order by emp_name ASC;Explanation
In the above example, we use a select statement with where and order by clause. The end out of the above statement we illustrated by using the following screenshot.
Similarly, we can use group by and having with select statements as per requirement.
ConclusionWe hope from this article you have understood about the SQLite select. From the above article, we have learned the basic syntax of select and we also see different examples of select. We also learned the rules of select. From this article, we learned how and when we use SQLite select.
Recommended ArticlesWe hope that this EDUCBA information on “SQLite select” was beneficial to you. You can view EDUCBA’s recommended articles for more information.
How Case Statement Work In Sqlite?
Definition of SQLite CASE Statement
SQLite provides the case statement that means we can add case expression with conditional logic into the SQL statement. Basically, SQLite case expression executes the list of different conditions and it returns an expression that depends on the outcome of the execution. Working of SQLite case statements is the same as IF – THEN – ELSE statements like other programming languages. SQLite case statement we can use in any clause or SQL statement if the expression is valid, it included different clauses such as WHERE, ORDER BY, HAVING and SELECT as well as it also support the different SQL statement such as SELECT, UPDATE and DELETE. SQLite provides two different forms of the case statements.
Start Your Free Data Science Course
Hadoop, Data Science, Statistics & others
Syntax:
case specified test expression when [specified condition.1] then [specified expression. 1] when [specified condition.2] then [specified expression. 2] ………… when [specified condition. N] then [specified expression. N] else [specified expression] endIn the above syntax, we define more than one condition to get the required result. In the above syntax, we use when and then clauses and that work in an orderly manner. The execution above syntax is that it first executes condition 1 if this condition is true then it executes the expression 1 otherwise it will execute condition 2 and so on. If the condition is false then it will execute the else part of the syntax.
How CASE statement work in SQLite?Now let’s see how the case statement works in SQLite as follows.
Normally there are two forms of the case statement in SQLite as follows.
SQLite simple case expression
The syntax of this we already mentioned in the above syntax. In this method, it compares each expression with the list of expressions to return the end output. This is a very simple method to execute the case statement as per the requirement of the user. Here each condition and each expression depends on each other that means if the first condition is true then and then only it executes expression, in this way it executes all conditions and expression and if a condition is false then control transfer to the else part as shown in the above syntax.
Search case expression
The search case expression assesses a rundown of expression to choose the outcome. Note that the straightforward case expression just analyzes for equity, while the looked-through case expression can utilize any type of examination.
Syntax:
case specified test expression when [specified Boolean expression.1] then [specified expression. 1] when [specified Boolean expression.2] then [specified expression. 2] else [specified expression] endSearch case expression assesses the Boolean expression in the grouping indicated and returns the relating result if the expression assesses to valid.
In the event that no expression assesses to valid, the search case expression returns the expression in the ELSE condition whenever indicated. In the event that you overlook the ELSE statement, the looked-through case expression brings NULL back.
Like the straightforward case expression, search case expression stops the assessment when the specified condition is met and execution will be stopped.
ExampleNow let’s see the different examples of SQLite case statements as follows.
create table stud (stud_id integer primary key, stud_name text not null, stud_email text not null, stud_mark float not null);Explanation
In the above example, we created a new table name as stud different attributes such as stud_id with integer data type and primary key, stud_name with text data type and not null, stud_email with text data type and not null, and stud_mark with float data type and not null constraint. End out of the above statement as shown in the below screenshot as follows.
.tableNow insert some records into the stud table by using insert into the statement as follows.
Explanation
With the help of the above statement, we inserted some records into the stud table successfully. End out of above statement as shown in below screenshot as follows.
Now use a simple SQLite case statement as follows.
select stud_id, stud_name, stud_mark, case else "You are Fail" end as "grade" from stud;In the above example first, it check stud_mark greater than or equal to 85 if this condition is true then it shows A+, if condition false then it check second condition that is stud_mark greater than 70 then it shows A. if condition is false then control passes to third condition that is stud_mark greater than or equal to 60 then it shows B. if condition is false then it check stud_mark greater than or equal 50 then it shows C and if all condition is not satisfied then it execute the else part of above SQL statement that is You are Fail. End out of above statement as shown in below screenshot as follows.
Now let’s see the example of the second method that SQLite search case statement as follows.
We have an already created table that is stud, so directly use SQLite search case statement as follows.
select stud_id, stud_name, stud_mark, case else "C" end "grade" from stud;Explanation
In the above example, we use a Boolean search case statement as shown in the above statement, here first check stud_mark greater than 86 then it prints A+. if the condition is false then is check the second condition that is stud_mark greater than 70 and stud_mark less than 60 then it prints A and if both conditions is false then it executes else statement. End out of above statement as shown in below screenshot as follows.
ConclusionWe hope from this article you have understood about the SQLite case. From the above article, we have learned the basic syntax of case statements and we also see different examples of case statements. We also learned the rules of case statements. From this article, we learned how and when we use the SQLite case statement.
Recommended ArticlesWe hope that this EDUCBA information on “SQLite CASE” was beneficial to you. You can view EDUCBA’s recommended articles for more information.
Update the detailed information about Example And Lease Payment In Income Statement on the Moimoishop.com website. We hope the article's content will meet your needs, and we will regularly update the information to provide you with the fastest and most accurate information. Have a great day!