Forecasting Residual Values

By Stephen Low Winter 1984 Regulatory, legislative, economic and technological uncertainties often make the residual value forecaster\'s job seem more of an art then a science. However, while these uncertainties demand generous measures of experience, ins

Summer 1984 - Full Issue

International Leasing: A Dynamic Industry Under Constraint By Lawrence M. Taylor, Jr., Esq. Summer 1984 The 90-Day ITC Window: Tailoring the Emperor\'s New Clause By Barry S. Marks, Esq. Summer 1984 Toward a New Understanding of Leveraged Lease Profitabil

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.

International Leasing: A Dynamic Industry Under Constraint

International Leasing: A Dynamic Industry Under Constraint By Lawrence M. Taylor, Jr., Esq. Summer 1984 After providing a brief history of the development of the equipment leasing industry outside the U.S. and an analysis of the position of U.S. multinati

The 90-Day ITC Window: Tailoring the Emperor\'s New Clause

The 90-Day ITC Window: Tailoring the Emperor\'s New Clause By Barry S. Marks, Esq. Summer 1984 The Tax Equity and Fiscal Responsibility Act of 1982 amended section 48(b) of the Internal Revenue Code to postpone the \"originally placed in service\" date fo

Journal - Fall 1984 Full Issue

Hedging Interest-Rate Risks For Lessors By George A. Hachey, Ph.D. and James M. Johnson, Ph.D Fall 1984 The level and volatility of interest rates has increased dramatically over the past fifteen years, causing lessors to explore and implement new methods

Hedging Interest-Rate Risks For Lessors

Hedging Interest-Rate Risks For Lessors By George A. Hachey, Ph.D. and James M. Johnson, Ph.D Fall 1984 The level and volatility of interest rates has increased dramatically over the past fifteen years, causing lessors to explore and implement new methods

Developing a Strategic Marketing Plan

Developing a Strategic Marketing Plan By Stephen C. Diamond Fall 1984 The article presents some of the variables that should be considered in segmenting the market as a prelude to developing a strategic marketing plan.

Single-Investor Lease Accounting: Is It Economically Realistic?

Single-Investor Lease Accounting: Is It Economically Realistic? By Lloyd A. Hanes, Jr. Fall 1984 The article analyzes how well accounting for single-investor leases represents the underlying economics. The implications of the conclusions reached are then