History of Equipment Leasing

Winter 1985 - Full Issue

Alternative Minimum Tax: The Effect of the Cost of Leaseable Equipment By Price Waterhouse Tax Law Changes Affecting Motor Vehicle Leasing By Alan L. Gosule, Esq Residual Value Insurance: A Risk Management Tool for the Leasing Industry By Vincent A. Kolbe

Alternative Minimum Tax: The Effect of the Cost of Leaseable Equipment

Alternative Minimum Tax: The Effect of the Cost of Leaseable Equipment By Price Waterhouse Winter 1985 The Tax Reform Ace of 1985 (H.R. 3838), as passed by the House of Representatives, contains several provisions that will increase significantly the cost

Tax Law Changes Affecting Motor Vehicle Leasing

Tax Law Changes Affecting Motor Vehicle Leasing By Alan L. Gosule, Esq Winter 1985 The article examines changes made by the Tax Reform Act of 1984 as it affects motor vehicle leasing. Specifically, it reviews the uses of the terminal rental adjustment cla

Residual Value Insurance: A Risk Management Tool for the Leasing Industry

Residual Value Insurance: A Risk Management Tool for the Leasing Industry By Vincent A. Kolber Winter 1985 The article explains how residual value insurance (RVI) can be a powerful leasing industry tool. RVI is shown to be equivalent to a put option. Afte

Planning for a Federal Audit

Planning for a Federal Audit By Edward F. Bradley, CPA Winter 1985 A company can be its own worst enemy during an IRS audit. This article offers practical advice on preparing for, conducting, completing the audit through to appeal procedures. The article

Management of a Captive Finance Company

By George B. Fargis, Jr. Winter 1984 The article offers a conceptual framework in which to examine issues that could cause conflict between a parent company and its captive finance subsidiary.

Lease Evaluation Models: Review, Analysis and Extensions

By James M. Johnson, Ph.D Winter 1984 This article highlights the similarities and differences among various lease/purchase models, and proposes a pragmatic resolution to the differences presented. It also determines that to which leasing should be compar

Equity Markets for Computer Leasing Transactions

By Stephen R. Harwood Winter 1984 The article discusses the current and future courses of equity for computer leasing transactions, considering structures, placement methods and the role of the various players.

Economic Substance in Leasing: Risk and Reward

Winter 1984 A panel discussion, sponsored by the American Association of Equipment Lessors.