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CHAPTER ONE OVERVIEW OF THE INDUSTRY
CHAPTER TWO DYNAMICS OF THE INDUSTRY
CHAPTER THREE IRS QUALIFICATIONS OF A LEASE
26 other sections not shown
after-tax amortization amount analysis balance sheet basis borrowing capital lease captive cash flow Chapter collateral computed corporation debtor deductions default deferred tax depreciation direct financing discount rate disinvestment balance earnings equipment leasing Equipment Schedule equity example fair market value FASB 13 financial leverage financial statements financing lease g CFj gross profit inception income statement income tax initial direct costs INPUT INPUT interest expense investment lease agreement lease broker lease receivables lease transaction lease versus buy leased asset leased equipment leasing company lender lessee lessee's lessor leveraged lease loan MACRS Master Lease method minimum lease payments nonrecourse debt obligation operating lease payable present value pretax purchase option ratio recognized reinvestment rent residual value revenue risk sales-type Secured Party security interest structuring Table tax benefits tax credit tax rate taxable taxpayer true lease unguaranteed residual Uniform Commercial Code wrap lease