Quantifying the Tax Effects of Leasing

By David B. Holmgren Spring 1999 Issue Taxes are a key ingredient in financial structuring, so improving the methods used to gauge profitability is essential for a company to optimize its transaction mix.

Quantifying Useful Life for Equipment Lease Transactions

By Richard K. Ellsworth Fall 1999 Issue Useful life of an asset is an important consideration in lease transactions. Quantifying it is essential to assure a true lease treatment under Revenue Procedure 75-21.

Recent Mergers and Acquisitions Activity in the Leasing Industry

by Martin Shames Fall 1999 issue The forces that fueled the strong mergers and acquisitions activity during 1997 and 1998 continue to movivate owners of leasing companies to sell and other financial service companies to buy.

UCC 2A Ramifications of Lessor Equipment Supply: More Than an Afterthought

By Martin B. Robins Fall 1999 Issue To augment their traditional financial leasing activity, many lessors now emphasize value-added reseller operations. However, that means participating in the acquisition process sooner rather than later.

Conceptual Problems with a New Lease Accounting Approach

By Winfried Mellwig Spring 1998 Issue Various standard-setting boards have given new credence to \"the McGregor report\". Its asset and liability model contrasts sharply, however, with the recently adopted International Accounting Standard 17. This artic

Electronic Contracts and Digital Signatures

by Thomas Smedinghoff Fall 1998 issue Electronic contracts can be efficient, but what makes them valid? Here are ways to protect your company.

Federal Government Lease Financing: A Change in Focus

by James D. Bachman and Scott W. Woehr Spring 1998 issue The laws of a decade ago that governed the federal aquisition system have been greatly streamlined. The U.S. government has discovered that leasing equipment makes good business sense in many situa

Lease Securitization: Passport to Security and Growth

By Mitchell B. Feldman Spring 1998 Issue Lease Securitization is opening doors for financial officers at leasing companies. With its numerous advantages, the lease asset becomes the passport for entry to the asset-backed world.

Technology Leasing Priorities; What Do Lessees Want?

by James M. Johnson, Ph.D. and Barry S. Marks Fall 1998 issue A survey and case study offer insights as to what a typical high-tech lessee wants from a lessor.

The Leasing Company Life Cycle

by Hugh W. Connelly Fall 1998 issue As leasing companies grow, evolve, and mature, they face similar challenges at certain points.