Leasing Finance
Direct financing lease: Under US accounting rules, a non- leveraged lease by a lessor (not a manufacturer or dealer) where the lease meets ... of equipment with high residual values (like aircraft) both to be attractive and to remain within the true lease guidelines of the IRS. ... This practice is also recommended by the Equipment Leasing Association in dealing with the problem of pre-tax losses on leasesanbsp;...
| Title | : | Leasing Finance |
| Author | : | Tom Clark |
| Publisher | : | - 1985 |
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