$1 out lease

41

A.M. Best Company

56

Accelerated payments

91

Accounting concerns

221

Accounting Principles Board

21

Additional insured

56

Add-ons

103

Advantages of leasing

211

APB Opinion No. 27

21

APB Opinion No. 5

21

APB Opinion No. 7

21

Assignment

278

Authorization

290

Avoid problems, how to

125

Balance sheet management

148

Bank loan

188,208

Billing frequency

88

Bonus depreciation

169

Burn rate

149

Buy rate

96

Buy-back and indemnity obligation

282

Buyouts

102

Capital conservation

173,220

Capital lease

12

Capital lease--lessee

26

Cash purchase

183

Cash sale

207

Casualty value

57

Certificate of existence

79

Choice of law

62

Commencement date

50

Commitment letter

66

Compliance with laws

291

Conditional sale-type lease

42

Consent to jurisdiction

62

Credit decision

111

Cross-stream guaranty

74

Cure period

58

Decelerated payments

92

Default provisions

58

Direct financing lease--lessor

23

Disadvantages of leasing

212

Discounting transaction

279

Dollar out lease

42

Effective rate

96

End of lease renewal option

102

Equipment difficult to place

275

Equipment rentals

174

Event of loss

57

Fair market value purchase option

100

FAS 13

22

FAS 13 paragraph 7

27

Financial Accounting Standards Board

19

Fixed price purchase option

101

Form UCC-1

222

Fraud

289

Full payout lease

98

General indemnity

54

Government leases

104

Good standing certificate

79

Grace period

58

Growing/expanding firms

216

Guaranty

69

Hell or high water clause

54

Hell or high water lease

86,197

Implicit interest rate

96

Income tax indemnity

55

Increased cash flow

148

Incumbency certificate

78

Insurance certificates

80

Insurance provisions

56

Interest rate implicit in the lease

24,97

Landlord/mortgagee waivers

80

Lease commencement

86

Lease payment structures

90

Lease summary sheet

69

Lease term, length of

87

Lease versus buy analysis

165

Leasing

193,210

Leasing benefits

159

conserves capital

159

lessens the impact of inflation

161

long-term fixed rate financing

162

overcomes budget limitations

163

provides an alternative credit source

163

provides flexibility for growth

164

provides tax timing advantages

161

Leasing sales cycle

274

Lessee acknowledgement

67

Lessee assignment

53

Lessee certificates

77

Lessee sublease

53

Lessor assignment

52

Lessor obligation to purchase equipment

251

Loss carry forward

187,191,219

Loss payee

56

Maintenance provisions

55

Market focus

272

Master lease

50

Negative amortization, fn.

94

Non-appropriation risk

104

Obsolescence

148,220

Off balance sheeting financing

12

Operating lease--lessee

23

Profitable businesses

217

Purchase/renewal options

60

Qualifying a leasing prospect

223

Rate

98

Remedies

59

Rental

191,209

Rental versus bank loan

175

Rental versus lease

176

Representations and warranties

284

Representations requested by funders

284

Return provisions

43,60

Revenue Procedure 75-21

16

Revenue Ruling 55-540

15

Running rate

96

Secretary's Certificate

77

Security deposit

52

Security interest

33

Selling depreciation

196

Start-up attitudes toward leasing

147

Start-up financing strategies

146

Stipulated loss value

57

Straight-line payments

90

Tax timing issues

218

TRAC documents

81

True lease

15,42

Types of credit

273

Types of leasing companies

270

UCC Article 2A

29,60

UCC Article 9

29

UCC, Precautionary filing

34

UCC, Revised Article 9

45

Under capitalization

147

Undesirable lease transactions

114

Uniform Commercial Code

29

Upstream guaranty

74

Upgrades

103

Vendor benefits of leasing

235

bundle extra services

235

enhance vendor's image

237

immediate cash

236

increased sales

234

reduce bad debts

235

Vendor program agreement

261

Vendor program checklist

257

Vendor repurchase agreements

253

Warranty disclaimer

54

Yield

96