Maximizing profits with a synthetic lease (Record no. 63231)

MARC details
000 -LEADER
fixed length control field 01006cam a2200229 4500
001 - CONTROL NUMBER
control field ABS62211
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2000 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u105531
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Dorsey, T.A.
245 ## - TITLE STATEMENT
Title Maximizing profits with a synthetic lease
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2000
490 ## - SERIES STATEMENT
Series statement Appraisal Journal
Volume/sequential designation 68(1) January 2000, 93-96(4)
520 ## - SUMMARY, ETC.
Summary, etc. 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.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 0# - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SYNTHETIC LEASES
650 0# - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING
650 0# - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL LEASES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element OPERATING LEASES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element UNITED STATES
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element INTERNATIONAL-AMERICAS
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 20/04/2000   ABS62211 105531-1001 06/08/2019 1 06/08/2019 Journal article