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Single-Investor Lease Accounting: Is It Economically Realistic?
By Lloyd A. Hanes, Jr.
Fall 1984

The article analyzes how well accounting for single-investor leases represents the underlying economics. The implications of the conclusions reached are then investigated with regard to stipulated loss values and lessor default exposure.

<span style=\"font-weight: bold;\">Single-Investor Lease Accounting: Is It Economically Realistic?</span><br style=\"font-weight: bold;\" /><span style=\"font-weight: bold;\">By Lloyd A. Hanes, Jr.</span><br style=\"font-weight: bold;\" /><span style=\"fo