An Analysis of the Defeasance of Capital Leases

An Analysis of the Defeasance of Capital Leases By James M. Johnson, Ph.D., Gerald R. Jensen, Ph.D. and Carl B McGowan Jr., Ph.D. Fall 1990 A survey considers firms that have defeased a lease obligation, along with the financial statement effects of the t

What Determines Yields on Financial Leasing Contracts?

What Determines Yields on Financial Leasing Contracts? By James S. Schallheim, Ph.D., John J. McConnell, Ph.D., and Ronald C. Lease, Ph.D. Spring 1990 Positive relationships exist between lease yields and interest rates, lessee default risk, and the salva

Realizing Current Income From Your Lease Portfolio

Realizing Current Income From Your Lease Portfolio By Charles R.F. Kremer and Eitan Milstein Spring 1990 What happened after once upon a time, when lessors wrote 10- to 15-year leases on long-life equipment with high after-tax yields and very low booked r

TRAC or Fair Market Value Leasing: A Lessor Dilemma

TRAC or Fair Market Value Leasing: A Lessor Dilemma By James M. Johnson, Ph.D. and John P. Morinec Spring 1990 We are at the beginning of watershed years for TRAC leasing, but its still important to make both TRAC and FMV lease products available.

MIS in the 1990s

MIS in the 1990s By Jeffrey Taylor Spring 1990 Leasing companies can successfully minimize their concerns about management information systems, but it takes work and intelligent planning.

Insider Guarantee: Protection or Problem?

Insider Guarantee: Protection or Problem? By Edward K. Gross, Esq. and Karen L. Zauner, Esq. Spring 1990 Recent case law should cause lessors and lenders to think twice before demanding a boilerplate guaranty from an insider.

Spring 1990 - Full Issue

How Does a Lessor Measure Residual Realization Performance? By Christine Bennett Spring 1990 What Determines Yields on Financial Leasing Contracts? By James S. Schallheim, Ph.D., John J. McConnell, Ph.D., and Ronald C. Lease, Ph.D. Spring 1990 Realizing C

How Does a Lessor Measure Residual Realization Performance?

How Does a Lessor Measure Residual Realization Performance? By Christine Bennett Spring 1990 To effectively manage the expirations of a lease portfolio, plan well enough in advance that any one of a number of strategies can be employed.

Spring 1989 - Full Issue

The Effect of the Corporate Alternative Minimum Tax: Amount, Duration and Effect on the Lease Versus Buy Decision By Price Waterhouse Going Public: A Primer By Robert P. Rinek Equity Investors: Choosing Between Lease and Partnership Structures By Jacob J.

The Effect of the Corporate Alternative Minimum Tax: Amount, Duration and Effect on the Lease Versus Buy Decision

The Effect of the Corporate Alternative Minimum Tax: Amount, Duration and Effect on the Lease Versus Buy Decision By Price Waterhouse Spring 1989 A major Price Waterhouse study conducted for AAEL considers certain characteristics of the AMT that have cons