Corporate lease analysis a guide to concepts and evaluation
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| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York u.a.
Quorum books
1991
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
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| 100 | 1 | |a Nunnally, Bennie H. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Corporate lease analysis |b a guide to concepts and evaluation |c Bennie H. Nunnally ; D. Anthony Plath ; Helene W. Johns |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a New York u.a. |b Quorum books |c 1991 | |
| 300 | |a IX, 242 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Industrial equipment leases | |
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| 650 | 4 | |a Industrial equipment leases |z United States | |
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| 700 | 1 | |a Plath, D. A. |e Verfasser |4 aut | |
| 700 | 1 | |a Johns, Helene W. |e Verfasser |4 aut | |
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Datensatz im Suchindex
| _version_ | 1819758146624684032 |
|---|---|
| adam_text | Contents
Exhibits vii
I. Leasing Concepts
1. Introduction to Lease Financing 3
2. Important Concepts in Lease Financing 11
II. The Analytical Foundations of Leasing
3. The Benefits of Leasing 27
4. Techniques of Financial Analysis 43
III. Reporting for Leases
5. Tax Reporting for Leases 71
6. Accounting for Lease Transactions 100
IV. Evaluating Lease Transactions
7. Introduction to Lease Valuation 135
8. Advanced Topics in Lease Valuation 165
vi Contents
V. The Role of Leasing in Modern Financial Management
9. Contemporary Leasing Practice 201
10. Leasing Wisdom and Leasing Folly 212
11. Leasing Bibliography 223
Appendix 233
Index 241
Exhibits
2 1. Calculation of Lease Payment 19
3 1. Leasing Categories 28
3 2. Taxes and Lease Categories 30
3 3. Capital Lease Implications for the Firm 35
3 4. Lease Payments versus Loan Amortization 37
3 5. Income Statement, Tax Reporting Year 19X1 38
^ 3 6. Cash Flow Effects of Financing Alternatives 38
3 7A. Cash Flow and Financial Planning Panel A 39
3 7B. Cash Flow and Financial Planning Panel B 41
4 1. Payment Time Line, Ordinary Annuity 48
4 2. Payment Time Line, Annuity Due 50
4 3. Interest Factor Sample Problems 53
4 4. Origin of Capital Budgeting Ideas and the Evaluation
Process 58
4 5. Sample Data, Calculation of Net Present Value 62
4 6. Determination of Cash Flow 63
4 7. Relationship between Internal Rate of Return and Net
Present Value 64
4 8. Financial Data 66
4 9. Formulas Compounding and Discounting 67
5 1. Net Present Values of the Cost of Corporate Ownership
for Selected Assets Based on Accelerated Depreciation 72
5 2. Tax Issues Relevant to the Lease Buy Decision 73
5 3. Tax Consequences of Safe Harbor Leasing 78
5 4. Additional Tax Guidance for Leases 83
5 5. MACRS for Selected Types of Property 86
5 6. Alternative Minimum Tax Computation
Taxable Income 89
viii Exhibits
5 7. Minimal Annual Lease Payment Required by Corporate
and Noncorporate Lessors Based on Accelerated
Depreciation 90
5 8. Application of IRC Section 467 to Rents 94
6 1. Criteria of Lease Classification for Accounting and Tax
Purposes 102
6 2. Amortization of Lease Obligation 110
6 3. Key Accounting Concepts of Capital and Operating
Leases—Lessees 114
6 4. Effect of Lease Classification on Net Income 115
6 5. Lessee s Disclosure 117
6 6. Key Accounting Concepts of Capital and Operating
Leases Lessors 124
6 7. Lessor s Disclosure 126
6 8. Summary of Key Leasing Concepts for Lessees and
Lessors 128
7 1. Evaluating the Leasing Alternative 136
7 2. Leasing versus Borrowing: Sample Application for
Business Assets (Base Case) 139
7 3. The Equivalent Loan Provided by the Net Cash
Outflows of the Lease Transaction in Exhibit 7 2 142
7 4. Leasing versus Borrowing: Sample Application for
Business Assets (Adding Maintenance Costs Borne by
the Lessor to the Base Case) 143
7 5. Leasing versus Borrowing: Sample Application for
Business Assets (Adding Asset Salvage Value to the
Base Case) 145
7 6. Leasing versus Borrowing: Sample Application for
Business Assets (Lessee s Marginal Tax Rate Changed
from 34% to 0%) 147
7 7. The Effective Cost of Leasing 149
7 8. Lessor s Net Investment in the Lease (Base Case) 152
7 9. Variable Lease Payment Calculation 153
7 10. Developing the Equivalent Fixed Rate Lease Payment 155
7 11. Valuing the Equivalent Fixed Rate Lease 157
7 12. Leasing versus Borrowing for Personal Assets 160
8 1. Anatomy of a Leveraged Lease 167
8 2. Net Cash Flows for a Leveraged Lease 169
8 3. Net Present Value Profile 171
8 4. Determining the Rate of Return on the Leveraged
Lease: Sinking Fund Method 173
8 5. Sinking Fund Return on Leveraged Lease 174
8 6. Determining the Rate of Return on the Leveraged
Lease: Return on Invested Capital Method 175
Exhibits ix
8 7. Valuing the Cancellation Option Contained in the Lease
Contract 180
8 8. Valuing the Purchase Option Contained in the Lease
Contract 184
8 9. Financial Alternatives Provided by the Lease: Scenario
#1 186
8 10. Financial Alternatives Provided by the Lease: Scenario
#2 188
8 11. Manufacturers Leases versus Lease Intermediaries:
Potential Pricing Advantages 192
9 1. Comparison of Lease Yields with Government and
Corporate Bond Yields 202
10 1. Cash Flow Comparison in the Multiple Lease Project 221
|
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| author | Nunnally, Bennie H. Plath, D. A. Johns, Helene W. |
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| classification_rvk | QP 755 |
| ctrlnum | (OCoLC)22278733 (DE-599)BVBBV004680846 |
| dewey-full | 658.15/242 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.15/242 |
| dewey-search | 658.15/242 |
| dewey-sort | 3658.15 3242 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 1. publ. |
| format | Book |
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| geographic | USA USA (DE-588)4078704-7 gnd |
| geographic_facet | USA |
| id | DE-604.BV004680846 |
| illustrated | Illustrated |
| indexdate | 2024-12-23T11:21:29Z |
| institution | BVB |
| isbn | 089930513X |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-002874161 |
| oclc_num | 22278733 |
| open_access_boolean | |
| owner | DE-384 DE-188 |
| owner_facet | DE-384 DE-188 |
| physical | IX, 242 S. graph. Darst. |
| publishDate | 1991 |
| publishDateSearch | 1991 |
| publishDateSort | 1991 |
| publisher | Quorum books |
| record_format | marc |
| spellingShingle | Nunnally, Bennie H. Plath, D. A. Johns, Helene W. Corporate lease analysis a guide to concepts and evaluation Industrial equipment leases Industrial equipment leases Finance Industrial equipment leases United States Finanzmanagement (DE-588)4139075-1 gnd Leasing (DE-588)4034823-4 gnd |
| subject_GND | (DE-588)4139075-1 (DE-588)4034823-4 (DE-588)4078704-7 |
| title | Corporate lease analysis a guide to concepts and evaluation |
| title_auth | Corporate lease analysis a guide to concepts and evaluation |
| title_exact_search | Corporate lease analysis a guide to concepts and evaluation |
| title_full | Corporate lease analysis a guide to concepts and evaluation Bennie H. Nunnally ; D. Anthony Plath ; Helene W. Johns |
| title_fullStr | Corporate lease analysis a guide to concepts and evaluation Bennie H. Nunnally ; D. Anthony Plath ; Helene W. Johns |
| title_full_unstemmed | Corporate lease analysis a guide to concepts and evaluation Bennie H. Nunnally ; D. Anthony Plath ; Helene W. Johns |
| title_short | Corporate lease analysis |
| title_sort | corporate lease analysis a guide to concepts and evaluation |
| title_sub | a guide to concepts and evaluation |
| topic | Industrial equipment leases Industrial equipment leases Finance Industrial equipment leases United States Finanzmanagement (DE-588)4139075-1 gnd Leasing (DE-588)4034823-4 gnd |
| topic_facet | Industrial equipment leases Industrial equipment leases Finance Industrial equipment leases United States Finanzmanagement Leasing USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002874161&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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