The Analysis of Lease Portfolio Sales: Stock Vs. Asset

The Analysis of Lease Portfolio Sales: Stock Vs. Asset By Matthew Shanahan Summer 1987 Whether a stock sale or asset sale is a better alternative depends on the particulars of a transaction. Some of the factors used in making this decision have disappeare

Fall 1987 - Full Issue

Beyond Transaction Analysis: Developing An Enterprise Tax Plan By Jeffrey J. Lonsdale Fall 1987 The Acquisition of An Equipment Lessor: Developing The Valuation Model By Kevin H. Begley and William A. Erken Fall 1987 Financial Accounting In The New Tax En

Beyond Transaction Analysis: Developing An Enterprise Tax Plan

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 writte

The Acquisition of An Equipment Lessor: Developing The Valuation Model

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 discusse

Financial Accounting In The New Tax Environment Involves More Choices For Lessors

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

Accounting For Initial Direct Costs And Bad Debts Under Financial Accounting Standard No. 91

Accounting For Initial Direct Costs And Bad Debts Under Financial Accounting Standart 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, thi

A Special Report: Future Tax Rate Hikes Loom As Risk For Leasing Industry

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 Chapma

Establishing and Operating a Securities Broker-Dealer

Establishing and Operating a Securities Broker-Dealer By The National Regulatory Service Summer/Fall 1986 This article examines the considerations which need to be made in setting up a broker-dealer firm through which various equipment leasing programs ma

Telecommunications Equipment: An Introduction for Lessors

Telecommunications Equipment: An Introduction for Lessors By George B. Fargis, Jr. Spring 1986 Public voice and data networks generated an estimated $150 Billion in revenues in 1983. Telecommunications is the fastest growing area of the leasing industry;

The Alternative Minimum Tax: Comparing the House Bill and the Senate Finance Committee Proposal

The Alternative Minimum Tax: Comparing the House Bill and the Senate Finance Committee Proposal By Price Waterhouse Spring 1986 A study prepared by the Tax Economic Consulting Group of this big eight accounting firm concludes the AMT proposed by both the