haku: @author Castle, D. E. / yhteensä: 2
viite: 2 / 2
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| Tekijä: | Castle, D. E. |
| Otsikko: | Sale/leasebacks. Taking advantage of hidden value |
| Lehti: | Management Review
1987 : NOV, VOL. 76:11, p.39-43 |
| Asiasana: | LEASING ACCOUNTING ASSETS |
| Kieli: | eng |
| Tiivistelmä: | Three possible outcomes of a sale/ leaseback transaction are given: the leasor owns the asset and the leasee has no further rights concerning the asset; the leasor must obtain a legitimate purchase offer from the leasee before it can sell the asset to a third party; the leasee has the right to repurchase the asset. The structure of typical sale/ leasebacks are reviewed. The advantages of an appropriately constructed sale/ leaseback are specified as providing tax benefits, improving credit standing and enhancing the leasee's balance sheet. |
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