Maximizing profits with a synthetic lease
Dorsey, T.A.
Maximizing profits with a synthetic lease - 2000 - Appraisal Journal 68(1) January 2000, 93-96(4) .
Discusses how synthetic leases are being used in the US as a means of controlling property interests at a lower cost than would be achieved by purchasing the asset or signing a conventional lease. A synthetic lease is defined as an agreement structured to appear as an operating lease for income-reporting purposes and as a capital lease or loan for tax reporting purposes.
SYNTHETIC LEASES
MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING
CAPITAL LEASES
OPERATING LEASES
UNITED STATES
Maximizing profits with a synthetic lease - 2000 - Appraisal Journal 68(1) January 2000, 93-96(4) .
Discusses how synthetic leases are being used in the US as a means of controlling property interests at a lower cost than would be achieved by purchasing the asset or signing a conventional lease. A synthetic lease is defined as an agreement structured to appear as an operating lease for income-reporting purposes and as a capital lease or loan for tax reporting purposes.
SYNTHETIC LEASES
MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING
CAPITAL LEASES
OPERATING LEASES
UNITED STATES