Chapter 1. Page 11. "Common Names for Leases." Exhibits 15 names given to true leases and secured loans.

Chapter 1. Page 14. "Leases vs. Secured Loans." Summary of key differences between true leases and secured loans.

Chapter 5. Page 83. "Effects of Key NOL Factors on the Attractiveness of Leasing." Summarizes the effects of four NOL factors that make leasing more attractive.

Chapter 6. Page 115. "Will the Real Owner Please Stand Up?" Summary of tax and accounting ownership characteristics for various lease products. Two-by-two matrix of lessor/lessee ownership for tax and accounting purposes.

Chapter 7. Page 173. "Summary of Payment Structuring Tools." Summarizes 15 structuring tools/tactics as to lessee cost, whether the tool is designed to lower payments or modify cash flow, and the financial reporting implications of each.

Chapter 8. Page 178. "Accounting for Operating and Capital Leases." Exhibits numerical differences in income statement and balance sheet effects of an example lease recorded as an operating lease and, alternatively, as a capital lease.

Chapter 8. Page 181. "Capital Leases—Accounting for Lease Payments." Shows the interest, principal, and balance amortization of a capital lease.

Chapter 8. Page 221. "Summary Analysis of Tools Used to Engineer Operating Leases." Summarizes the level of acceptability and key issues regarding nine accounting structuring tools.

Chapter 9. Page 228. "ABC Leasing’s Weighted Average Cost of Capital." Demonstrates how to estimate a lessor’s weighted average cost of capital.

Chapter 9. Page 238. "Base Case Net Cash Flows for ABC Leasing." Shows cash flow elements by quarter for a tax lease example.

Chapter 9. Page 242. "Base Case Yield Proof for ABC Leasing." Shows investment balance, net cash flow, earnings and investment recovery by period for a tax lease example.

Chapter 9. Page 244. "Leveraged and Revenue-Enhanced Cash Flows." Shows the cash flow effects of adding leverage, interim rent, periodic executory fees, and end-of-lease charges.

Chapter 9. Page 248. "Leverage and Revenue Enhanced Yield Proof." Enhanced version of the base case, showing the boost in yield from 7% to 27.45%.

Chapter 9. "Return on Investment Measures for the ABC Lease." Summarizes before tax and after-tax yields and return on investment/return on equity for the example lease, both the base case version, and the leverage and revenue-enhanced version.

Chapter 9. Page 254. "Termination Schedule for the ABC Leasing Base Case." Shows the calculations and resulting termination values by quarter for the base case tax lease.