Off balance sheet property ownership structures (Record no. 65033)

MARC details
000 -LEADER
fixed length control field 01326cam a2200313 4500
001 - CONTROL NUMBER
control field ABS62970
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2000 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u108925
245 ## - TITLE STATEMENT
Title Off balance sheet property ownership structures
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2000
490 ## - SERIES STATEMENT
Series statement Journal of Corporate Real Estate
Volume/sequential designation 2 (4) 2000, 330-342(13)
520 ## - SUMMARY, ETC.
Summary, etc. Commercial property is one of the main operational assets of corporate occupiers. New pressures to improve shareholder value and efficiency, and to refocus on core business, are challenging the necessity to retain such assets on the balance sheet. Changes in accountancy practice and the desire to maintain flexibility are also complicating the choices. Examines the options currently available to corporate users who are seeking to extract value from their property assets.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CORPORATE OCCUPIERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element OFF-BALANCE-SHEET FINANCE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BALANCE SHEET
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element OPERATIONAL PROPERTY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY ASSETS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SALE AND LEASEBACK
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 FRS 12
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FRS 13
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LIMITED PARTNERSHIPS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LIMITED LIABILITY PARTNERSHIPS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element OWNERSHIP
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element J SAINSBURY
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-COMMERCIAL PROPERTY
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 Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 24/10/2000   108925-1001 06/08/2019 1 06/08/2019 Journal article