Equipment Leasing

Front Cover
John Wiley & Sons, Jan 15, 2000 - Business & Economics - 470 pages
Equipment Leasing is a practical reference for financial managers who need background information, and an understanding of how leasing can be utilized as a cost-effective means of equipment financing-especially under the new tax law in the United States. It explores various types of leases, including single investor leases, leveraged leases, tax requirements for true leases' and lease-buy economic analysis. This invaluable resource includes the background and basics of equipment leasing, history of leasing, synthetic leases, financial reporting of lease transactions by lessees, operating a leasing company, and much more.

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History of Leasing
Financial Reporting of Lease Transactions by Lessees
Synthetic Leases
Federal Income Tax Requirements for True Lease Transactions
Considerations In Establishing and Operating a Leasing Company
Credit Policies and Lease Portfolio Administration
Analysis of Financial Statements of Leasing Companies
Concerns of ManufacturersVendors in Establishing
Lease Documentation for a Nonleveraged Lease Transaction
A Typical Lease Schedule
Other Lease Documents
Leveraged Lease Fundamentals
Pricing and Analysis of Leveraged Leases
Structured Finance for Leasing Companies
Historic Milestones in Equipment Leasing

Lessor Concerns with Disposition of Residuals
Guidelines for Obtaining and Maintaining Adequate Insurance Coverage

Common terms and phrases

About the author (2000)

Peter K. Nevitt is one of the pioneers of equipment leasing with over thirty-five years of experience. He is generally credited with being one of the inventors of leveraged leasing and synthetic leasing. Up until 1998 he headed Mitsui Nevitt Capital Corporation for ten years. Prior to that, he served for ten years first as President then as Chairman of BankAmeriLease. Nevitt was also the founder and president of two other leasing companies, GATX Leasing Corporation and First Chicago Leasing Corporation. Nevitt now provides advice to leasing companies as a consultant. He has authored two other books and over 100 articles and booklets on leasing and equipment financing.Mr. Nevitt is an attorney and received his BS and JD from Northwestern University.
Frank J. Fabozzi is editor of the Journal of Portfolio Management and an Adjunct Professor of Finance at Yale University's School of Management. Frank is a Chartered Financial Analyst and Certified Public Accountant. He is on the board of directors of the Guardian Life family of funds and the BlackRock complex of funds. He earned a doctorate of economics from the City University of New York in 1972 and in 1994 received an honorary doctorate of Human Letters from Nova Southeastern University. Frank is a Fellow of the International Center for Finance at Yale University.

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