IFC Sees Continued Moderate Growth

IFC Sees Continued Moderate Growth Spring 1990 Leasing companies' growth should prove good, but selective, according to AAEL's 1990 Industry Future Council report. Adaptability counts.

Fall 1990 - Full Issue

Lender Liability: It Starts With the Credit Officer By Paul J. Graf Fall 1990 Foreign Sales Corporation Leases: Real Opportunity or High-Profile Fizzle? By Robert J. Sammis and Roy S. Powell Fall 1990 Pricing for Profitability With Simple Arithmetic By Ca

Lender Liability: It Starts With the Credit Officer

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?

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 realiti

Pricing for Profitability With Simple Arithmetic

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 prici

UCC Article 2A: A Status Report

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

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 w

An Analysis of the Defeasance of Capital Leases

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 t

What Determines Yields on Financial Leasing Contracts?

What Determines Yields on Financial Leasing Contracts? By James S. Schallheim, Ph.D., John J. McConnell, Ph.D., and Ronald C. Lease, Ph.D. Spring 1990 Positive relationships exist between lease yields and interest rates, lessee default risk, and the salva

Realizing Current Income From Your Lease Portfolio

Realizing Current Income From Your Lease Portfolio By Charles R.F. Kremer and Eitan Milstein Spring 1990 What happened after once upon a time, when lessors wrote 10- to 15-year leases on long-life equipment with high after-tax yields and very low booked r