Toward a New Understanding of Leveraged Lease Profitability

Toward a New Understanding of Leveraged Lease Profitability By Edward P. Brennan Summer 1984 Existing leveraged lease analytical methods and structuring techniques are premised upon the concept that a leveraged lease is a \"unitary\" opportunity. This con

Wrap Leases: Structural and Tax Considerations

Wrap Leases: Structural and Tax Considerations By Allen P. Palles, Esq. Summer 1984 The article discusses the fundamental economic, structural and tax aspects of the wrap lease, identifying it as a structural variation of the leveraged lease.

Fall/Winter 1983 - Full Issue

Economic Benefits of Lease Financing By Brimmer & Co., Inc. Yield Analysis for Lessors: A Primer By James M. Johnson, Ph.D Modeling a Leveraged Leasing Company By Thomas E. Schrickel Adopting the Marketing Concept: The Key to Lessor Survival - and Prosper

Economic Benefits of Lease Financing

Economic Benefits of Lease Financing By Brimmer & Co., Inc. Fall/Winter 1983 An executive summary of an indepth analysis of the economic impact of the equipment leasing industry on the U.S. economy, the article reviews the economic incentives for lease fi

Yield Analysis for Lessors: A Primer

Yield Analysis for Lessors: A Primer By James M. Johnson, Ph.D Fall/Winter 1983 The article presents a number of the more frequently encountered measures of yield. The notions of pretax and after-tax yields, nominal and effective yields, return on investm

Modeling a Leveraged Leasing Company

Modeling a Leveraged Leasing Company By Thomas E. Schrickel Fall/Winter 1983 The author describes how computerized modeling can provide management of a leveraged leasing company with a tool to forecast the size of net income for a wide range of marketing

Adopting the Marketing Concept: The Key to Lessor Survival - and Prosperity - In the 1980s

Adopting the Marketing Concept: The Key to Lessor Survival - and Prosperity - In the 1980s By Thomas C. Wajnert Fall/Winter 1983 The article takes the position that the equipment leasing industry has matured to a point where the old marketing formulas no

Proposals for a Uniform Personal Property Leasing Law: A Nontechnical Synopsis

Proposals for a Uniform Personal Property Leasing Law: A Nontechnical Synopsis By Alicia Navar Noyola, Esq. Fall/Winter 1983 Because various laws may be applied to a leasing transaction depending upon whether the transaction is viewed as a true lease or s

In Search of Tax Liability

In Search of Tax Liability by Vincent Cannaliato, Jr. Spring 1983 The article outlines the reasons for the diminishing availability of tax base for lease transactions including its most likely ramifications. Describing some of the more common reactions to

Leasing Brokers & The Securities Laws

Leasing Brokers & The Securities Laws By Michael Downey Rice, Esq. Spring 1983 Certain interests in equipment lease transactions may be construed as \"securities\" under federal securities laws, which would subject these interests and the lease brokers wh