Fall 1987 - Full Issue Out of Stock
Product Details
Beyond Transaction Analysis: Developing An Enterprise Tax Plan
By Jeffrey J. Lonsdale
Fall 1987
It\'s important to develop a corporate global tax plan that takes into account both lessor and lessee perspectives. This article is unlice any AMT piece written as it describes the new tax law\'s effect on a multiyear tax plan rather than its impact on one single transaction.
The Acquisition of An Equipment Lessor: Developing The Valuation Model
By Kevin H. Begley and William A. Erken
Fall 1987
A hypothetical case study teaches a valuation methodology which uses a present value of cash flow approach. This article also discusses various valuation considerations and sources of key information for this process...a timely topic with mergers and acquisitions occurring more often in the 1980s.
Financial Accounting In The New Tax Environment Involves More Choices For Lessors
By Ronald H. Silver, Roy E. Hahn and Suzanne Troxel
Fall 1987
The combination of the FASB\'s project on accounting for income taxes, and the adoption of the 1986 Tax Reform Act continue to make income taxes one of the hottest accounting topics in 1987. Tax planning for lessors now requires choices for accounting methods and the timing of transactions to be coupled together.
Accounting For Initial Direct Costs And Bad Debts Under Financial Accounting Standard 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.
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.
<span style=\"font-weight: bold;\">Beyond Transaction Analysis: Developing An Enterprise Tax Plan</span><br style=\"font-weight: bold;\" /><span style=\"font-weight: bold;\">By Jeffrey J. Lonsdale</span><br style=\"font-weight: bold;\" /><span style=\"fon
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