| 000 | 01006cam a2200229 4500 | ||
|---|---|---|---|
| 001 | ABS62211 | ||
| 008 | 000000n2000 000 0 eng u | ||
| 035 | _a(Sirsi) u105531 | ||
| 100 | _aDorsey, T.A. | ||
| 245 | _aMaximizing profits with a synthetic lease | ||
| 260 | _c2000 | ||
| 490 |
_aAppraisal Journal _v68(1) January 2000, 93-96(4) |
||
| 520 | _aDiscusses 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 | _aABS | ||
| 650 | 0 | _aSYNTHETIC LEASES | |
| 650 | 0 | _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING | |
| 650 | 0 | _aCAPITAL LEASES | |
| 650 | _aOPERATING LEASES | ||
| 650 | _aUNITED STATES | ||
| 690 | _aINTERNATIONAL-AMERICAS | ||
| 942 | _n0 | ||
| 999 |
_c63231 _d63231 |
||