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Synthetic lease Definition

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The financial statement of a business or institution that lists the assets, debts, and owners' investment as of a specific date. Assets are ordered according to how soon they will be converted into cash, and debts according to how soon they must be paid. Because balance sheets do not list items at their current monetary value, they may greatly overstate or understate the real value of certain corporate assets and liabilities. Also called statement of financial condition , statement of financial position . See also consolidated balance sheet . A statement of a company's assets , liabilities, and stockholder equity at a ...
whose value and income payments are derived from and collateralized (or "backed") by a specified pool of underlying assets . The pool of assets is typically a group of small and illiquid assets that are unable to be sold individually. Pooling the assets into financial instruments allows them to be sold to general investors, a process called securitization , and allows the risk of investing in the underlying assets to be diversified because each security will represent a fraction of the total value of the diverse pool of underlying assets. The pools of underlying assets can include common payments from credit cards, ...
Piano Speakers
For the past 25 years, I’ve been asked the following question at least once a day:  How old are you?  I never wondered if I truly lived differently than most people, but whenever I reveal my age, I get the most perplexed look of disbelief.  At first, I used to think it was because of my ethnicity, but I now understand that, although I’ve been blessed with a youthful look, it’s much more than that. I’ve been contemplating for years how and if I wanted to release this information and, as I travel the world, I’ve decided that now is the time.  The questions that I’ve avoided ... market research, surveys and trends
There are several types of "analysts" on Wall Street, and they produce different kinds of reports because they have different kinds of clients. This article will define the three main categories of analysts and briefly touch on analyst independence. Sell-Side Analysts These are the analysts that are dominating today's headlines. They are employed by brokerage houses to analyze companies and write in-depth research reports, conducting what is sometimes called primary research. These reports are used to "sell" an idea to individuals and institutional clients. Individual investors gain access to these ... market research, surveys and trends


Special Purpose Entities - Graziadio Business Report
Off-balance sheet financing, or external funding not recognized on the issuing company's financial statements, has garnered its fair share of attention recently, primarily due to the collapse of the Enron Corporation. Enron's management extensively utilized a specific form of off-balance sheet financing, the creation of Special Purpose Entities (SPEs). Evidence suggests that the intent of these was to hide extensive corporate liabilities from creditors, investors, and regulators. So complete was the deception that even knowledgeable investment analysts found it difficult to ascertain the true operating condition of the ... industry trends, business articles and survey research
Financing Alternatives in the Wine Industry
I have yet to come across a wine company that doesn't need additional money. There is always a project to consider--buy some additional acreage, put in a new bottling line or heaven forbid, actually take some money out of the company. The good news is that financing is always available if you have a viable business. The cost and terms may not be to your liking, but it is always available. This article is an overview of the various means a winery can finance itself. It is difficult to generalize, especially when there is such a wide range of wine companies from private, family run operations to large publicly-traded ... industry trends, business articles and survey research
SAUTER: 'No Track That Compares To Darlington'
Johnny Sauter has eleven previous NASCAR starts at the 1.366-mile Darlington Raceway, but he will be making his first career Camping World Truck Series start at the Lady in Black in this weekend�s Too Tough to Tame 200. Sauter knows the key to winning is racing the track, but he also knows with just 200 miles to get it done, there won�t be any time to lay back and wait for the race to come to him. How do you balance racing the race track versus racing the competition in a short 200-mile race at Darlington? �You have to always be aware of the racetrack because as soon as you stop it will jump up and get you. So the best way to ... market trends, news research and surveys resources
Cross-border structured finance and the rating agency web site rules
New US regulations for nationally recognized statistical rating organizations (NRSROs) took effect earlier this year, with compliance required starting June 2, 2010. Please log in below to access the full article. If you are not an existing Lexology subscriber, please register for the free daily legal newsfeed service here . While outsourcing has become commonplace in today's business environment, the contracting process will, rightfully so, continue to challenge even the most senior outsourcing veterans. When you put employees of the opposite sex together for 40 or more hours per week on a continual basis, ... market trends, news research and surveys resources


synthetic lease is off-balance-sheet finance at the cost of senior debt, it is extremely improbable that ..... The definition of synthetic debt employed ... technology research, surveys study and trend statistics
Cite as Det
Jan 31, 2007 ... The synthetic lease was to be treated as a financing arrangement. .... definition of sale and thus exempt from payment of REET. ... technology research, surveys study and trend statistics
The relation between voluntary disclosure and financial reporting ...
(pre-FIN 46), only 10 (13%) included synthetic leases in either the definition of indebtedness or through limitations for initiating new contracts. ...
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WikiAnswers - What is off-balance-sheet financing
Also called synthetic leases. This is where a company uses rules from different systems, such as financial and tax, to account for an asset in different ways. For example, I lease a computer from company A. Because I don't own the computer (and I am assuming this is not a capital lease), I get to take the rent expense (for the lease) as a deduction on the books, but I don't have to account for the asset or the debt, therefore it is not on the balance sheet. This is attractive because it creates no debt on the company's books. It is often done through a SPE (Special Purpose Entity). Though lucrative, it has ...
Question: EV PHEV incentives
miro, The Dept of Energy has a comprehensive database of incentives for EV's. Most of these are at the state, rather than city level, though a few are earmarked for individual cities. For instance, here are the program descriptions for New York, including the 50% charging station credit in NYC: ============================================== **Alternative Fuel Product Development Funding** The New York State Energy Research and Development Authority's (NYSERDA) Transportation Research Program sponsors a wide variety of product development efforts aimed at improving efficiency and increasing the use of ...