| 000 | 00904cab a2200253 4500 | ||
|---|---|---|---|
| 001 | ABS42058 | ||
| 008 | 090401t1990 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u34442 | ||
| 041 | _aeng | ||
| 100 | _aMcGrath, W.T. | ||
| 245 | _aUnwrapping leasehold equity: introduction to the "wraparound" lease | ||
| 260 | _c1990 | ||
| 350 | _a0 | ||
| 490 |
_aReal Estate Review _v19 (4) Winter 1990, 23-30(8) |
||
| 520 | _aDiscusses the concept of wraparound leases , an American concept for describing a company`s property in the reporting of corporate assets . Their structure and benefits are revealed by the use of hypothetical examples. | ||
| 650 | _aCAPITAL LEASE ACCOUNTING | ||
| 650 | _aFINANCIAL REPORTING | ||
| 650 | _aPROPERTY ASSETS | ||
| 650 | _aSALE AND LEASEBACK AGREEMENT | ||
| 650 | _aUNITED STATES | ||
| 690 | _aPROPERTY LAW AND PRACTICE | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c22813 _d22813 |
||