Spring 1988 - Full Issue

Accounting for Income Taxes: New Rules Impacting Reported Income By Alex T. Arcady, Joseph V. Weber and Mark L. Fagerholm Spring 1988 Marketing Under the Minimum Tax - Maximizing Your Alternatives By Ramiro Collazo Spring 1988 Equipment Leasing One Year A

Accounting for Income Taxes: New Rules Impacting Reported Income

Accounting for Income Taxes: New Rules Impacting Reported Income By Alex T. Arcady, Joseph V. Weber and Mark L. Fagerholm Spring 1988 Statement 96 adopts sweeping changes affecting all companies subject to income taxes. This article warns that careful con

Marketing Under the Minimum Tax - Maximizing Your Alternatives

Marketing Under the Minimum Tax - Maximizing Your Alternatives By Ramiro Collazo Spring 1988 Portfolio sales, transaction sales, credit enhancements or secured lending are some ways to offset Alternative Minimum Tax constraints that may no be apparent.

Equipment Leasing One Year After Tax Reform: Taking the Industry's Pulse

Equipment Leasing One Year After Tax Reform: Taking the Industry\'s Pulse By Julieann Haugen Spring 1988 Findings from a recent survey by Arthur D. Little, Inc., reveal where the new leasing markets are, as well as some of the more predominant strategies

Asset Securitization: An Introduction to a New Funding Technique

Asset Securitization: An Introduction to a New Funding Technique By John R. Morris and John K. Hudson Spring 1988 Asset securitization is introduced, with its advantages and structural options defined as this funding technique emerges for more members of

Securitization: The Newest Opportunity for Lease Finance

Securitization: The Newest Opportunity for Lease Finance By Stephen T. Whelan, Esq. Spring 1988 Securitization has wider horizons for lease packagers who recognize it as a vehicle for packaging, financing, servicing, and profiting for all types of financi

The Neo-Marine Theory of Equipment Leasing

The Neo-Marine Theory of Equipment Leasing By Vincent A. Kolber Spring 1988 Leasing executive takes exception to so-called \"Whale/Minnow\" theory widely seen in the industry as a trend. This editorial comments that there isn\'t enough evidence to support

Summer 1988 - Full Issue

Increasing Residual Value Through Stronger Maintenance, Return Provisions By Tom E. Flickinger Summer 1988 Using Yen-Denominated Debt in Leveraged Lease Transactions By Keith G. McWalter Summer 1988 Alternative Minimum Tax Implications for Lease/Buy Analy

Increasing Residual Value Through Stronger Maintenance, Return Provisions

Increasing Residual Value Through Stronger Maintenance, Return Provisions By Tom E. Flickinger Summer 1988 As lessors demand more value from their assets, equipment maintenance and return standards must rise. In this article the author demonstrates the im

Fall 1988 - Full Issue

Sale or Purchase of an Equipment Leasing Company or Portfolio: Overview of Consideration By Peter K. Nevitt Fall 1988 The Equipment Lessor Responds to Bankruptcy: A Practical Approach By Michael St. James, Esq Fall 1988 A Lessor\'s Guide to FASB Statement