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Special Report on

Sales Leaseback Analysis

sales leaseback analysis special research report Photo by
In the past few years, leasing has become an increasingly important municipal financing tool. Municipal leases take many forms and frequently substitute for tax-exempt bonds. The most common alternatives to long-term general obligation bonds are tax-exempt leases and sale-leasebacks. Tax-exempt leases provide for the municipal purchase of property or equipment under an installment sales contract calling for periodic payments of principal and interest. The interest payments are exempt from federal taxation. Local governments use tax-exempt leases to buy all kinds of equipment, from typewriters to school buses, and, to a ...
are used to repay investors, and generally not from external sources. This however has been met with new ways to protect principal, and insure against loss of investor's assets.
April meeting results
A review of what's happening in lease accounting, particularly focused on US GAAP and lessee leasing, but also looking around the world and at the lessor side of the transaction, and looking at how to handle lease accounting needs with EZ13(TM). The FASB & IASB met again in mid-April for multiple meetings regarding the new lease accounting standard (originally supposed to be a joint meeting in London, the Icelandic volcano forced it to be a videoconference). Lessee topics included sale/leaseback transactions and rent presentation; subleasing was also discussed. Topics for lessors included: performance obligation ... market research, surveys and trends
Sale-Leaseback deals are on the rise – writer debut
Note from the editor: please welcome our newest writer, Erica Ramus to the Agent Genius family. Erica is the Broker/Owner of Realty Executives in Pottsville, PA and teaches real estate licensing courses at Penn State Schuylkill. Erica is the founder of Schuylkill Living magazine and has a strong background in publishing and marketing. Erica is a veteran blogger who has been writing about residential real estate, but she makes her debut as a commercial real estate writer here on Agent Genius because of her innovative mindset in an industry unwilling to change. We look forward to learning a great deal from Erica, please welcome ... market research, surveys and trends


Mish's Global Economic Trend Analysis: Arizona Tax Hikes and So ...
Arizona, like most states is struggling with declining revenues and rising expenses. No one wants to get down to brass tacks including Republican Governor Jan Brewer. Please consider Brewer's budget plan seeks to ax agencies, increase sales tax . Gov. Jan Brewer on Friday released a budget proposal that envisions an Arizona government that does less for the state's vulnerable populations, shifts costs onto local governments and cuts state-employee pay to cure the state's massive budget deficits. She called on lawmakers to act now to raise the state sales tax by 1 cent per dollar, rather than sending the issue to ... industry trends, business articles and survey research
Sale-Leaseback: An Appealing Strategy
intensified corporate focus on the bottom line. In a challenging economy, belt tightening and downsizing replace growth and expansion. With real estate typically ranking as the second- or third-highest overhead cost for most corporations, a sale-leaseback transaction can present an attractive financing strategy. By selling an asset and then leasing it back, a firm can unlock value that is tied up in real estate and deploy it as working capital. A sale-leaseback deal can improve the organization's debt-to-equity ratio and reduce depreciation and interest costs, all of which have a positive impact on a firm's balance sheet. industry trends, business articles and survey research
Worries increase along with Arizona's debt
That's essentially what Arizona is doing this week as it conducts a two-day sale of state buildings. The sale, which concludes today, is expected to net the state $300 million. But it will cost much more to repay when interest is added, and it will contribute to raising the state's total debt load to more than $10 billion, a figure five times as great as a decade ago. Paying off that debt will strain state budgets for years to come. For the fiscal year that starts July 1, the state must make a $232 million debt payment out of its general fund. This latest borrowing to help cover the state's massive budget deficit ... market trends, news research and surveys resources
Grande Cache Coal Corporation Reports Net Income of $20.1 Million During ...
CALGARY, ALBERTA--(Marketwire - June 9, 2010) - Grande Cache Coal Corporation (TSX:GCE) ("Grande Cache Coal" or the "Corporation") today announced its financial and operating results for the three and twelve months ended March 31, 2010. The Corporation's audited consolidated financial statements and related management's discussion and analysis for its fiscal year ended March 31, 2010 will be available at and the Corporation's website at . - Grande Cache Coal sold a record 1.77 million tonnes of coal in the fiscal year ended March 31, 2010, representing a 67% ... market trends, news research and surveys resources


Sales-Leasebacks: Benefits and Challenges For Both Healthy and ...
undertake such analysis.” McAuliffe points out that an Illinois-based manufacturing company faced this issue when it decided to use a sale-leaseback to ... technology research, surveys study and trend statistics
Analysis of Fixed Assets - FDIC: Risk Management Manual of ...
Premises include the cost, less accumulated depreciation, of land and buildings actually owned and occupied (or to be occupied) by the bank, its branches, or consolidated subsidiaries. This includes vaults, fixed machinery, equipment, parking lots, and real estate acquired for future expansion. Interest costs associated with the construction of a building should be capitalized as part of the cost of the building. Bank premises also includes leasehold improvements, which comprise two types of accounts; construction of a building on leased property, and capitalization of disbursements for vaults, alterations, and fixed machinery ... technology research, surveys study and trend statistics
Federal Tax Implications of Sale-Leaseback Transactions - Online ...
The purpose of this research guide is to enable the user to identify the comprehensive outlay of legal sources devoted to the federal tax treatment of sale-leaseback and lease-in/lease-out (LILO) transactions. Sale-leaseback transactions are still widely used today and can present beneficial tax implications if planned wisely; effective planning cannot be had without knowledge of the array of legal sources that deal with the proper structuring of sale-leasebacks. Moreover, an extensive area of the law deals precisely with the sort of maneuvering in sale-leaseback or LILO arrangements that will be deemed �shams' for federal ...
WikiAnswers - Business Accounting and Bookkeeping Questions ...
This is basic advice on how to find an accountant from the Federal Consumer Information Center and the Small Business... What does CTC or 'Cost to Company' mean? Cost to Company (CTC) is a term used to describe an investment without return. Travel expenditures, interviewing, spending time... What is the difference between a gross sale and a net sale? Gross sales mean what you are charged as the overall total of your bill and net is all other deductions subtracted with what ever... What is an escrow account? An escrow account is the money held by the mortgage company to pay your yearly property taxes and insurance ...
Why is CCIM so important for commercial real estate professional ...
There are currently only 8,276 CCIMs internationally and it is considered the “Ph.D.” of commercial real estate. Please educate me on CCIM. Thank you so much in advance ! Thank you for the detailed info that for sure will assist me to determine whether I should make a commitment to have my CCIM within one or two years. I am looking for a positive correlation between high performance and CCIM. posted January 31, 2008 in Commercial Real Estate , Mentoring | Closed Share This Principal; NAI Atlantic Coast; Integra Realty Resources- Coastal NJ; Integra Realty Resources- South Florida. see all my answers Best Answers in: