For the most part, the decision whether to lease
or buy is based on the bottom line: Is it cheaper to buy or to lease
A long-term automobile lease
is the most common type of lease
covered by the act.
Barry Sanet of Sierra Realty represented FIG & OLIVE in the lease
And if you structure your lease
financing properly, you can account for it off the balance sheet and shift your tax deductions to the lessor, which lowers your after-tax cost compared with buying.
467 applies, there are two possible treatments: (1) allocation in accordance with the terms of the lease
or (2) a reallocation to a "constant rental amount.
Unfortunately, there are no general rules about who should buy and who should lease
securitization issuance will likely continue to grow in 2007, according to a criteria report by Fitch Ratings.
Although decided in the context of a lease
dispute, the 44-page decision in Madison Avenue Leasehold, LLC v.
One issue that is often overlooked by taxpayers trying to change the treatment of a sale or lease
transaction, either on their own or as a result of an IRS exam, is whether this change involves a change in method of accounting.
This issue, Impact of Nonsubstantive Lessors, Residual Value Guarantees, and Other Provisions in Leasing Transactions, considers whether a lessee should consolidate a special-purpose entity (SPE) lessor in a transaction structured to be an operating lease
WASHINGTON -- Republic Property Trust (NYSE:RPB) announced today that, in the year-ended December 31, 2006, the Company has executed leases
amendments totaling over 187,000 square feet.
Some real estate executives fear their current information technology systems are not integrated very well with the general ledger, and are even more concerned about the accuracy and integrity of their data, according to the results of a new benchmark survey conducted by the Lease
Advisory Services practice of Deloitte Financial Advisory Services LLP ("Deloitte FAS").
This perhaps allows it to uncover value hidden in the real estate itself or to increase earnings if monthly lease
payments are less than financing costs.
Ratings implications of proposed joint FASB/IASB Lease
SAN FRANCISCO -- Captara Corporation, the only comprehensive, web-based enterprise lease
management solution provider, has added in-depth real estate lease
management to its enterprise leasing offering.