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| Author: | Schall, L. D. |
| Title: | Analytic issues in lease vs. purchase decision. |
| Journal: | Financial Management
1987 : SUMMER, VOL. 16:2, p. 17-20 |
| Index terms: | LEASING DECISION MAKING FINANCING ASSET VALUATION UNCERTAINTY CONTRACTS |
| Language: | eng |
| Abstract: | Interest in leasing is only partly due to its major role in business financing and its controversial life in tax law. Equally important is leasing's problematic character from an analytic standpoint. Three considerations in lease analysis that typify these theoretical and practical difficulties are /i/ the paper choice of discount rate/s/, /ii/ the interdependce between the asset user's lease and pbligations, and /iii/ a possible difference between the assets holding period with purchase and the asset holding period with lease. These three points are analyzed in the article. It is a comment on the article No. 59545. |
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