The Marketing Window of TRA \'97

by Shawn D. Halladay Spring 1998 issue The taxpayer Relief Act signed into law lat year appears simple. However, the change to the alternative minimum tax (AMT) depreciation will seriously affect lessors. Learn how the depreciation rule works-as well as

A Modest Proposal: Standardization of Debt/Equity Points

By Ronald Scheinberg Spring 1997 Issue The debt-equity point discussion is one of worst-case scenarios concerning cure rights, shared rights, buyout rights, and the dreaded equity squeeze. Isn\'t it time for standardization?

Debt Limits and Public Leasing

by A. Lee Martin, Jr. Fall 1997 issue Debt limits vary by state regulation, of course, but leasing professionals who don\'t understand the laws may fear dangers that do not threaten them while ignoring other dangers that do. See why it\'s not always nece

Emerging Information Technology Issues in Leasing

A Report from Computer Science Corporation Spring 1997 issue The pervasive use of information technology will create fundamental shifts in almost all aspects of the leasing business, according to the FoundationÕs commissioned report.

IFC: Designing for Success

Spring 1997 issue This annual forecast shows that lessors\' concerns about an economic slump have been replaced by anxiety about developing the right strategy, sustaining growth, and developing personnel.

Patching the Leaky Umbrella: Coping with Drafting Anomalies in UCC Article 2A

By Martin B. Robins Spring 1997 Issue Certain key provisions of patchwork that is Article 2A have caused additional confusion and uncertainty for commercial parties.

Qualifying and Negotiating with a Software Vendor

by James M. Johnson, Ph.D. 1997 Spring issue If the financial strength of your software vendor is important, screen vendors carefully before you allow yourself to become totally dependent on their products.

Software Financing: The Perplexities of a Program Agreement

by William S. Veatch Fall 1997 issue There are various ways to finance software. One is through a software financing program agreement, by which the lessor purchases the payment stream generated under the installment payment agreement.

Systematizing the Classification of Leases for Taxes and Accounting

By William S. Veatch Fall 1997 Issue How leases are classified-whether as lease or loan-has a direct bearing on lessors\' taxation, accounting, and economics. Working with or around wrinkles in tax and accounting regulations can be easier with this class

The Lease Contract: Sales Tool Opportunities

by James M. Johnson, Ph.D. and Barry S. Marks Fall 1997 issue An earlier Dun & Bradstreet study for the foundation analyzed the equipment leasing marketplace. It showed that when lessees are dissatisfied, "lack of communication" and "lessor inflexibi