Product Details

Lender Liability: It Starts With the Credit Officer
By Paul J. Graf
Fall 1990

Although recent California cases have given cause for lenders to be optimistic about lender liability, it remains an ever-present danger.

Foreign Sales Corporation Leases: Real Opportunity or High-Profile Fizzle?
By Robert J. Sammis and Roy S. Powell
Fall 1990

FSC lease transactions are not yet widely used, despite the opportunities they offer U.S. lessors. Why? A look at the market realities.

Pricing for Profitability With Simple Arithmetic
By Carl H. Auer
Fall 1990

What price must be charged to achieve profitability objectives? If a company prices "at the market," what will its profitability be? A model shows how to arrive at rational pricing decisions.

UCC Article 2A: A Status Report
By John Levin, Esq.
Fall 1990

Adoption, state by state, of UCC Article 2A raises concerns about making the law clearer and more consistent - without creating endless variations.

The CHG Case: The Right to Recover Pre-Petition Payments in Bankruptcy
By Marshall F. Goldberg, Esq.
Fall 1990

In the 9th Circuit, interest payments on long-term debt can be seized by a creditor for the benefit of the bankruptcy estate, if they are made within 90 days of the filing for bankruptcy.

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 transactions.