Federal Income Tax and Financial Accounting Implications of Special Lease Products

Fall 1996 Special lease products are one way for lessors to distinguish themselves in the marketplace. However, these same products challenge traditional definitions of leases for commercial, tax, and accounting purposes. This article reviews some recent

Prospects for Equipment Lease Transactions in Russia in 1997

Fall 1996 Pending changes in Russian law are intended to overcome major obstacles to finance leases. Thus it may be a good time to look at developing business in Russia.

Software Leasing: The Intricacies of the Intangible

Fall 1996 From the smallest to the largest, leasing companies are grappling with software leases: how to define, characterize, and finance them - then, how to make sure their own best interests are protected.

The Foundation for Leasing Education

Fall 1996 In 1989, the Equipment Leasing Association of America established the foundation as a nonprofit organization, to foster the development of education, training, and research in equipment leasing. Here is a look at the foundation at its seven-year

Benchmarking Sales Productivity to Improve Performance

by Jordan Robinson Fall 1995 issue Leasing companies must find new sources of competitive advantage that will help them rise above the rest. A Sibson & Company study shows what distinguishes high performers from less successful companies and discusse

Buyer Beware: Key Issues Related to Acquisitions

by Julie B. Babcock Spring 1995 issue In today\'s competitive leasing market, acquisitions may foster the growth that once came automatically with business as usual.

Commercial Law Treatment of Synthetic Leases

by Arnold G. Gough Jr. and Michael G. Robinson Spring 1995 issue The 1995 Industry Future Council considers the trends of the equipment leasing industry, giving a prognosis of products and markets. It provides guidance on the continuing trends and ongoin

Deferred Like Kind Exchanges for Equipment Lessors

By Jay H. Zukerman and Frederick Gordon Fall 1995 Issue Equipment lessors that continuously dispose of, and reinvest in, depreciable property used in their businesses may defer taxable gain by qualifying under the like kind exchange rules of the Internal

Equipment Financing and CERCLA; Where Have You Gone, Lender Liability Rule?

by Jeffrey J. Wong and Jared A. Goldin Spring 1995 issue The lender liability rule is examined in light of \"post-rule\" federal court decisions, CERCLA, and the failure of Congress and the EPA to articulate clear standards.

Examining Customer Satisfaction

by Patricia Ann Bomus and Eve Gelbein-Zuber Fall 1995 issue This is the second and concluding part of a report identifying organizations most likely to lease equipment. This part enables lessors to determine how they compare with others in the industry.