Selling Lease Receivables in a Post-Enron World: True-sale Opinions and Revenue Recognition

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Selling Lease Receivables in a Post-Enron World: True-sale Opinions and Revenue Recognition

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By William S. Veatch
Spring 2004 issue

Auditors are increasingly interested in lessors' agreements for the sale of lease receivables. Some lessors' practices may be inconsistent with the notion of a nonrecourse, off-balance sheet, true sale of receivables. Here are some practical approaches to drafting agreements, taking into consideration FAS 140 and UCC Article 9.