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Maximizing profits with a synthetic lease

By: Series: Appraisal Journal ; 68(1) January 2000, 93-96(4)Publication details: 2000Subject(s): Summary: 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.
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Item type Current library Call number Copy number Status Barcode
Journal article London Journal article ABS62211 (Browse shelf(Opens below)) 1 Available 105531-1001

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.