[skip to main content]

1987

  • Accounting For Initial Direct Costs And Bad Debts Under Financial Accounting Standard No. 91

    Accounting For Initial Direct Costs And Bad Debts Under Financial Accounting Standard No. 91

    Accounting For Initial Direct Costs And Bad Debts Under Financial Accounting Standart No. 91
    By David P. Dekker, Nick S. Cyprus and M. Lyman Bates
    Fall 1987

    Leasing companies will now have to change their accounting for initial direct costs. For many, this also means changing their accounting for bad debts. In this article three accounting experts address the new Financial Accounting Standard No. 91.

    Free ($10.00 )

  • A Special Report: Future Tax Rate Hikes Loom As Risk For Leasing Industry

    A Special Report: Future Tax Rate Hikes Loom As Risk For Leasing Industry

    A Special Report: Future Tax Rate Hikes Loom As Risk For Leasing Industry
    By Norman L. Chapman
    Fall 1987

    Its time now to seek protection in the form of adequate indemnity against possible future corporate tax hikes. Former AAEL Board Member, Norman Chapman, examines both leverage and single investor leases showing the degree to which a lessor's yield could be impacted by a tax rate increase. Given the ever mounting federal deficit and a growing attitude in Washington, DC, that income tax reductions will not remain politically protected, lessors are warned that this tax hike is a real possibility in the near term.

    Free ($10.00 )