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Accelerated Cost Recovery System
SingleInvestor Leases are Also TaxOriented
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acquired agrees amount apply assets Assignment bank bond Builder Cash Flow Conditional Sale Agreement Conditional Sale Indebtedness contingent interest corporation cost debt service debtor deductions delivery depreciation documents Equipment Trust Certificate Event of Default expense facility fair market fees finance lease ﬁnancing ﬁxed charges governmental unit hereby hereto hereunder holder income tax indemnity Indenture investment tax credit investor lease term lease transaction leased property lenders Lessee Lessee's lessor leveraged lease liability Loan Participant Marhoefer ment Nominal Annual Yields non-recourse obligations option Owner Participants Owner Trustee ownership paragraph party payable private letter ruling purchase price purposes pursuant Quotes Basic Rents received recovery rental payments residual value respect Revenue Ruling Robert Reiser safe harbor lease security interest Sinking Fund tax benefits tax lien taxable taxpayer thereof tion true lease Trust Agreement Trust Estate Trustor Uniform Commercial Code Vendee Vendor warranty