Equipment leasing:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New Hope, Pa.
Fabozzi
2000
|
| Ausgabe: | 4. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | VIII, 462 S. graph. Darst. |
| ISBN: | 188324966X |
Internformat
MARC
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| 100 | 1 | |a Nevitt, Peter K. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Equipment leasing |c Peter K. Nevitt ; Frank J. Fabozzi |
| 250 | |a 4. ed. | ||
| 264 | 1 | |a New Hope, Pa. |b Fabozzi |c 2000 | |
| 300 | |a VIII, 462 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 |v Handbooks, manuals, etc | |
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Datensatz im Suchindex
| _version_ | 1804135963923841024 |
|---|---|
| adam_text | Table of Contents
Section I: Background and Fundamentals of Equipment Leasing 1
1. The Fundamentals of Equipment Leasing 3
Background; How Leasing Works; Types of Equipment Leases; Füll
Payout Leases; Operating Leases; Reasons for Leasing; Types of Les
sors; Lease Brokers and Financial Advisers; Selecting a Lessor or
Financial Adviser to Arrange a Lease; Lease Programs; Summary
2. History of Leasing 21
Leasing in Ancient Times; Early Leasing in the United States; Early
Railroad Equipment Leases; Early Equipment Leases other than
Leases of Railroad Rolling Stock; Early True Lease Structures; Mod¬
ern Equipment Leasing Companies; Leasing from 1960 to 1970; Bank
Holding Company Legislation; Development of Accounting Standards
for Lessees and Lessors; Increased Tax Benefits during the 1970s; Tax
Law Clarifications During the 1970s; The Frank Lyon Case; Economic
Recovery Tax Act of 1981; Tax Equity and Fiscal Responsibility Act
of 1982 — Repeal of Safe Harbor Leases and Introduction of Finance
Leases; Treasury Attempt to Liberalize Tax Rules Rebuffed; Deficit
Reduction Act of 1984; Tax Simplification Proposal; The Tax Reform
Act of 1986 (TRA); Life After Repeal of ITC; After 1987; Equipment
Leasing in the Twenty First Century
3. Financial Reporting of Lease Transactions by Lessees 53
Classification of Leases; Accounting Treatment of Leases; Data Col
lection for Lease Classification and Materiality; The Role of Interpre¬
tation in the Implementation of FAS 13, Summary
4. Synthetic Leases 69
FAS 13 and Synthetic Leases; Benefits of Synthetic Lease Transac¬
tions; Forms of Synthetic Lease Transactions; Special Considerations
in Real Estate Leasing
5. Federal Income Tax Requirements for True Lease Transactions 75
The Non Tax Oriented Lease, or the Lease Intended as Security; The
True Lease; TRAC Leases; Internal Revenue Code Requirements for a
True Lease; Revenue Procedure 75 28; Limited Use Property; Reve¬
nue Procedure 76 30; Sharing Residuais with Brokers; Methods Used
to Minimize Residual Value Risk by Lessees; Three Month Window:
Sale and Leaseback Transactions; Practicality of Obtaining a Ruling;
Congressional Endorsement of Revenue Procedures; Boot Transac¬
tions; Uneven Rent under Section 467 of the Internal Revenue Code;
Tax Indemnities; Conclusion
7
6. A Framework for Analyzing the Lease versus Borrow to Buy Problem 95
Capital Budgeting Using the Net Present Value Technique; Valuing a
Lease; Another Approach to Lease Valuation; Uncertainty and the
Lease Valuation Model; Generalization of the Lease Valuation Model
SECTIONII: Operating a Leasing Company 125
7. Considerations In Establishing and Operating a Leasing Company 127
Leases Are Part of the Larger Equipment Finance Market; Determine
Tax Capacity if True Leasing is Contemplated; Lease Products; Start
up of an Equipment Leasing Company; Acquisition of an Existing
Leasing Company; Market Segments; Pricing; Funding a Leasing
Company; Leverage; Liability Management; Credit Controls, Portfolio
Administration, and Collections; Bank and Bank Holding Company
Leasing Companies; Conclusion
8. Credit Policies and Lease Portfolio Administration 147
Prospective Credit Criteria; Repayment Sources; Analysis of Financial
Statements; Credit Decision Making Process; Lease Portfolio Admin¬
istration; Periodic Reviews and Reports; Leases Should Be Graded
into Several Categories of Credit Strength in Periodic Reports; Audit
and Review Function; Collection Procedures
9. Analysis of Financial Statements of Leasing Companies for
Purposes of Lending to or Investing in Leasing Companies 163
Payout Leasing and Non Payout Leasing; Accounting Methods; Ana¬
lyzing the Financial Statements of a Leasing Company That Uses the
Finance Method of Accounting; Analyzing the Financial Statements of
a Leasing Company Engaged in Less Than Füll Payout Leasing; Other
Factors; Conclusion
10. Concerns of Manufacturers/Vendors in Establishing a
Product Sales Financing Program 11
Objectives of Product Sales Financing Programs; Instruments Used to
Finance Equipment; Accounting for Leases and Sales Financed by
Leases; Third Party Vendor Lease Financing Programs; Residual
Value Insurance; Concerns of Lessees in Choosing a Method for
Financing Equipment; Concerns of Vendor/Manufacturer Where Ven
dor/Manufacturer Is the Lender or Lessor; Concerns of Third Party
Lessors in Providing Vendor Leasing Programs
11. Lessor Concerns with Disposition of Residuais 201
Examination of Lease Documentation; Notices; Identification of Equip¬
ment; Preliminary Appraisal; Arriving at Target Price for Resale; Negotia
tions; Return of Equipment; Disposition of Returned Equipment
12. Guidelines for Obtaining and Maintaining Adequate Insurance Coverage 211
Introduction; General Requirements; Acceptable Form of Evidence of
Insurance; Physical Damage Insurance; Checklist for Public Liability
Insurance or Comprehensive General Liability Insurance Coverage;
Aircraft Liability Insurance; Aircraft Hüll Insurance; Marine Insur¬
ance; Product Liability Insurance; Administration and Follow up
SECTIONIII: Lease Documentaüon for a Nonleveraged Lease Transaction 229
13. Terms of a Typical Nonleveraged Lease 231
Overview of Lease Documentation; The Lease; Identification of Les
sor and Lessee; Agreement between Lessor and Lessee; 1. Procure
ment, Delivery, and Acceptance; 2. Term, Rent, and Payment; 3.
Warranties; 4. Possession, Use, and Maintenance; 5. Taxes; 6. Risk of
Loss; Waiver and Indemnity; 7. Insurance; 8. Default; 9. Return of
Units; 10. Assignment; 11. Further Assurance; 12. Late Payments; 13.
Effect of Waiver; 14. Survival of Covenants; 15. Applicable Law;
Merger of Prior Agreements; 16. Financial Information; 17. Notices;
18. Counterparts
14. A Typical Lease Schedule 281
The Schedule; Description of Units and Maximum Purchase Price;
Term of the Lease for Each Unit; Rental for Each Unit; Availability
Date for Commitment; Location of Leased Equipment; Casualty
Value; Tax Indemniflcation; Early Termination; Purchase and Renewal
Options; Commitment Fees
15. Other Lease Documents 301
Purchase Agreement Assignment; Request to Purchase; Acceptance
Supplement; Guaranty; Consent to Removal of Personal Property;
Financing Statement; Assignments of Equipment Leases; Election of
Lessor of New Section 38 Property to Treat Lessee As Purchaser for
Purposes of ITC
SECTION IV Leveraged Leases 3 9
16. Leveraged Lease Fundamentals
Parties to a Leveraged Lease: Structure of a Leveraged Lease: Closing
the Transaction; Cash Flows during the Lease: Income Tax Treatment
of an Owner Trust Acting as a Lessor: Debt for Leveraged Leases;
Facility Leases; Construction Financing; Credit Exposure of Equity
Participants; Points of Contention between Lenders and Equity Partic
ipants; Tax Indemniflcation for Future Changes in Tax Law; Leveraged
Leases with Individual Investors; Conclusion
vii
17. Arranging and Documenting a Leveraged Lease 347
Need for a Financial Adviser; The Steps in Structuring, Negotiating,
and Closing a Leveraged Lease; The Commitment Letter; Debt Term
Sheet and Commitment Letter; The Lease Document in a Leveraged
Lease; Conclusion
18. Pricing and Analysis of Leveraged Leases 367
Lease Analysis in General; Leveraged Lease Analysis; Standard Sinking
Fund Method of Lease Analysis; Multiple Investment Sinking Fund
Method of Lease Analysis; Multiple Investment Method Compared to
Standard Sinking Fund Method; Optimal Debt to Equity Ratio; Opti
mized Debt; Lessor Analysis to Price Example Lease; Conclusion
Section V: Stntctured Finance for Leasing Companies 397
19. Securitization and Other Structured Finance Techniques for 399
Equipment Leasing Companies
Appendix: Historie Milestones in Equipment Leasing 423
Glossary 429
Index 453
|
| adam_txt |
Table of Contents
Section I: Background and Fundamentals of Equipment Leasing 1
1. The Fundamentals of Equipment Leasing 3
Background; How Leasing Works; Types of Equipment Leases; Füll
Payout Leases; Operating Leases; Reasons for Leasing; Types of Les
sors; Lease Brokers and Financial Advisers; Selecting a Lessor or
Financial Adviser to Arrange a Lease; Lease Programs; Summary
2. History of Leasing 21
Leasing in Ancient Times; Early Leasing in the United States; Early
Railroad Equipment Leases; Early Equipment Leases other than
Leases of Railroad Rolling Stock; Early True Lease Structures; Mod¬
ern Equipment Leasing Companies; Leasing from 1960 to 1970; Bank
Holding Company Legislation; Development of Accounting Standards
for Lessees and Lessors; Increased Tax Benefits during the 1970s; Tax
Law Clarifications During the 1970s; The Frank Lyon Case; Economic
Recovery Tax Act of 1981; Tax Equity and Fiscal Responsibility Act
of 1982 — Repeal of Safe Harbor Leases and Introduction of Finance
Leases; Treasury Attempt to Liberalize Tax Rules Rebuffed; Deficit
Reduction Act of 1984; Tax Simplification Proposal; The Tax Reform
Act of 1986 (TRA); Life After Repeal of ITC; After 1987; Equipment
Leasing in the Twenty First Century
3. Financial Reporting of Lease Transactions by Lessees 53
Classification of Leases; Accounting Treatment of Leases; Data Col
lection for Lease Classification and Materiality; The Role of Interpre¬
tation in the Implementation of FAS 13, Summary
4. Synthetic Leases 69
FAS 13 and Synthetic Leases; Benefits of Synthetic Lease Transac¬
tions; Forms of Synthetic Lease Transactions; Special Considerations
in Real Estate Leasing
5. Federal Income Tax Requirements for True Lease Transactions 75
The Non Tax Oriented Lease, or the Lease Intended as Security; The
True Lease; TRAC Leases; Internal Revenue Code Requirements for a
True Lease; Revenue Procedure 75 28; Limited Use Property; Reve¬
nue Procedure 76 30; Sharing Residuais with Brokers; Methods Used
to Minimize Residual Value Risk by Lessees; Three Month Window:
Sale and Leaseback Transactions; Practicality of Obtaining a Ruling;
Congressional Endorsement of Revenue Procedures; Boot Transac¬
tions; Uneven Rent under Section 467 of the Internal Revenue Code;
Tax Indemnities; Conclusion
\7
6. A Framework for Analyzing the Lease versus Borrow to Buy Problem 95
Capital Budgeting Using the Net Present Value Technique; Valuing a
Lease; Another Approach to Lease Valuation; Uncertainty and the
Lease Valuation Model; Generalization of the Lease Valuation Model
SECTIONII: Operating a Leasing Company 125
7. Considerations In Establishing and Operating a Leasing Company 127
Leases Are Part of the Larger Equipment Finance Market; Determine
Tax Capacity if True Leasing is Contemplated; Lease Products; Start
up of an Equipment Leasing Company; Acquisition of an Existing
Leasing Company; Market Segments; Pricing; Funding a Leasing
Company; Leverage; Liability Management; Credit Controls, Portfolio
Administration, and Collections; Bank and Bank Holding Company
Leasing Companies; Conclusion
8. Credit Policies and Lease Portfolio Administration 147
Prospective Credit Criteria; Repayment Sources; Analysis of Financial
Statements; Credit Decision Making Process; Lease Portfolio Admin¬
istration; Periodic Reviews and Reports; Leases Should Be Graded
into Several Categories of Credit Strength in Periodic Reports; Audit
and Review Function; Collection Procedures
9. Analysis of Financial Statements of Leasing Companies for
Purposes of Lending to or Investing in Leasing Companies 163
Payout Leasing and Non Payout Leasing; Accounting Methods; Ana¬
lyzing the Financial Statements of a Leasing Company That Uses the
Finance Method of Accounting; Analyzing the Financial Statements of
a Leasing Company Engaged in Less Than Füll Payout Leasing; Other
Factors; Conclusion
10. Concerns of Manufacturers/Vendors in Establishing a
Product Sales Financing Program \11
Objectives of Product Sales Financing Programs; Instruments Used to
Finance Equipment; Accounting for Leases and Sales Financed by
Leases; Third Party Vendor Lease Financing Programs; Residual
Value Insurance; Concerns of Lessees in Choosing a Method for
Financing Equipment; Concerns of Vendor/Manufacturer Where Ven
dor/Manufacturer Is the Lender or Lessor; Concerns of Third Party
Lessors in Providing Vendor Leasing Programs
11. Lessor Concerns with Disposition of Residuais 201
Examination of Lease Documentation; Notices; Identification of Equip¬
ment; Preliminary Appraisal; Arriving at Target Price for Resale; Negotia
tions; Return of Equipment; Disposition of Returned Equipment
12. Guidelines for Obtaining and Maintaining Adequate Insurance Coverage 211
Introduction; General Requirements; Acceptable Form of Evidence of
Insurance; Physical Damage Insurance; Checklist for Public Liability
Insurance or Comprehensive General Liability Insurance Coverage;
Aircraft Liability Insurance; Aircraft Hüll Insurance; Marine Insur¬
ance; Product Liability Insurance; Administration and Follow up
SECTIONIII: Lease Documentaüon for a Nonleveraged Lease Transaction 229
13. Terms of a Typical Nonleveraged Lease 231
Overview of Lease Documentation; The Lease; Identification of Les
sor and Lessee; Agreement between Lessor and Lessee; 1. Procure
ment, Delivery, and Acceptance; 2. Term, Rent, and Payment; 3.
Warranties; 4. Possession, Use, and Maintenance; 5. Taxes; 6. Risk of
Loss; Waiver and Indemnity; 7. Insurance; 8. Default; 9. Return of
Units; 10. Assignment; 11. Further Assurance; 12. Late Payments; 13.
Effect of Waiver; 14. Survival of Covenants; 15. Applicable Law;
Merger of Prior Agreements; 16. Financial Information; 17. Notices;
18. Counterparts
14. A Typical Lease Schedule 281
The Schedule; Description of Units and Maximum Purchase Price;
Term of the Lease for Each Unit; Rental for Each Unit; Availability
Date for Commitment; Location of Leased Equipment; Casualty
Value; Tax Indemniflcation; Early Termination; Purchase and Renewal
Options; Commitment Fees
15. Other Lease Documents 301
Purchase Agreement Assignment; Request to Purchase; Acceptance
Supplement; Guaranty; Consent to Removal of Personal Property;
Financing Statement; Assignments of Equipment Leases; Election of
Lessor of New Section 38 Property to Treat Lessee As Purchaser for
Purposes of ITC
SECTION IV Leveraged Leases 3 '9
16. Leveraged Lease Fundamentals
Parties to a Leveraged Lease: Structure of a Leveraged Lease: Closing
the Transaction; Cash Flows during the Lease: Income Tax Treatment
of an Owner Trust Acting as a Lessor: Debt for Leveraged Leases;
Facility Leases; Construction Financing; Credit Exposure of Equity
Participants; Points of Contention between Lenders and Equity Partic
ipants; Tax Indemniflcation for Future Changes in Tax Law; Leveraged
Leases with Individual Investors; Conclusion
vii
17. Arranging and Documenting a Leveraged Lease 347
Need for a Financial Adviser; The Steps in Structuring, Negotiating,
and Closing a Leveraged Lease; The Commitment Letter; Debt Term
Sheet and Commitment Letter; The Lease Document in a Leveraged
Lease; Conclusion
18. Pricing and Analysis of Leveraged Leases 367
Lease Analysis in General; Leveraged Lease Analysis; Standard Sinking
Fund Method of Lease Analysis; Multiple Investment Sinking Fund
Method of Lease Analysis; Multiple Investment Method Compared to
Standard Sinking Fund Method; Optimal Debt to Equity Ratio; Opti
mized Debt; Lessor Analysis to Price Example Lease; Conclusion
Section V: Stntctured Finance for Leasing Companies 397
19. Securitization and Other Structured Finance Techniques for 399
Equipment Leasing Companies
Appendix: Historie Milestones in Equipment Leasing 423
Glossary 429
Index 453 |
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| author | Nevitt, Peter K. Fabozzi, Frank J. 1948- |
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| ctrlnum | (OCoLC)43753735 (DE-599)BVBBV021989049 |
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| dewey-ones | 658 - General management |
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| dewey-sort | 3658.1524 |
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| geographic | USA (DE-588)4078704-7 gnd |
| geographic_facet | USA |
| id | DE-604.BV021989049 |
| illustrated | Illustrated |
| index_date | 2024-07-02T16:10:27Z |
| indexdate | 2024-07-09T20:48:52Z |
| institution | BVB |
| isbn | 188324966X |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-015203885 |
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| publishDate | 2000 |
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| publisher | Fabozzi |
| record_format | marc |
| spelling | Nevitt, Peter K. Verfasser aut Equipment leasing Peter K. Nevitt ; Frank J. Fabozzi 4. ed. New Hope, Pa. Fabozzi 2000 VIII, 462 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Industrial equipment leases Handbooks, manuals, etc Betriebsmittel (DE-588)4006194-2 gnd rswk-swf Leasing (DE-588)4034823-4 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf Betriebsmittel (DE-588)4006194-2 s DE-604 USA (DE-588)4078704-7 g Leasing (DE-588)4034823-4 s 1\p DE-604 Fabozzi, Frank J. 1948- Verfasser (DE-588)129772054 aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015203885&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Nevitt, Peter K. Fabozzi, Frank J. 1948- Equipment leasing Industrial equipment leases Handbooks, manuals, etc Betriebsmittel (DE-588)4006194-2 gnd Leasing (DE-588)4034823-4 gnd |
| subject_GND | (DE-588)4006194-2 (DE-588)4034823-4 (DE-588)4078704-7 |
| title | Equipment leasing |
| title_auth | Equipment leasing |
| title_exact_search | Equipment leasing |
| title_exact_search_txtP | Equipment leasing |
| title_full | Equipment leasing Peter K. Nevitt ; Frank J. Fabozzi |
| title_fullStr | Equipment leasing Peter K. Nevitt ; Frank J. Fabozzi |
| title_full_unstemmed | Equipment leasing Peter K. Nevitt ; Frank J. Fabozzi |
| title_short | Equipment leasing |
| title_sort | equipment leasing |
| topic | Industrial equipment leases Handbooks, manuals, etc Betriebsmittel (DE-588)4006194-2 gnd Leasing (DE-588)4034823-4 gnd |
| topic_facet | Industrial equipment leases Handbooks, manuals, etc Betriebsmittel Leasing USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015203885&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT nevittpeterk equipmentleasing AT fabozzifrankj equipmentleasing |