The Resurgence of Synthetic Leases

by Michael G. Robinson and Arnold G. Gough Jr. Fall 1994 issue This is the first of two installments on the resurgence of synthetic leases, sometimes called off-balance sheet loans. Part one addresses the basic accounting rules and focuses on the applica

Valuation of Independent Power Plant Lease Transactions

By Richard K. Ellsworth Spring 1994 Issue Independent power production facilities are being developed in the United States to meet the increasing demand for electrical power. For a portion of these facilities, leasing is attractive as a financing structu

Environmental Liability Risks of Equipment Lessors

by Thomas A. Zimmer and J. Steven Carow Spring 1993 issue Equipment lessors who understand the responsibilities and risks imposed by federal environmental laws will find a little caution goes a long way.

Rough Seas Make Skilled Mariners

Spring 1993 issue ELA\'s 1993 Industry Future Council Report \"Rough Seas Make Skilled Mariners,\" says the IFC, and with constant navigation and attention, lessors can expect a brighter future.

Trends in Treasury Management; As Shown By The ELA Treasury Operations Survey

by Mary Maarbjerg Spring 1993 issue The Treasury Operations Subcommittee of ELA has completed its 1992 survey of treasury trends and practices among ELA members. Addressing such topics as the use of funding strategies, pricing practices, capital markets

UCC Foreclosure Sales: Let The Seller Beware

By Paul J. Graf Spring 1993 Issue Article 9 of the Uniform Commercial Code provides the framework within which a security interest is created, maintained and enforced. this analysis will focus on identifying developing areas of the law and highlighting p

Journal - Fall 1993 Full Issue

Making Benchmarking Work in the Leasing Industry By Vincent C. Perro Fall 1993 Practical Approaches to Reducing Environmental Risks of Equipment Lessors Under CERCLA By Thomas A. Zimmer and Gregory A. Azzara Fall 1993 The Economic Analysis of Securitizati

Making Benchmarking Work in the Leasing Industry

Making Benchmarking Work in the Leasing Industry By Vincent C. Perro Fall 1993 Benchmarking is among the most effective management tools for creating organizational change. This article illustrates the fundamental techniques of a benchmarking study and id

Practical Approaches to Reducing Environmental Risks of Equipment Lessors Under CERCLA

Practical Approaches to Reducing Environmental Risks of Equipment Lessors Under CERCLA By Thomas A. Zimmer and Gregory A. Azzara Fall 1993 Equipment lessors can reduce their potential environmental risks under CERCLA by considering certain approaches.

The Economic Analysis of Securitization

The Economic Analysis of Securitization By Marc Levine Fall 1993 Many equipment lessors have met or are considering meeting all or a portion of their financing needs through securitization. This article illustrates the viability of securitization for both