Acceptance certificate

55

Accounting for leases

175

Accounting, classification rules interpreted

183

Accounting, lease classification rules

182

Accounting, operating lease structuring tools

188

Accounting, reasons why it matters

176

Advance lease agreement

51

Advance payments

141

Agency agreement

51

Alternative minimum tax

82

Arbitration

71

Article 2A

9, 23, 25

Asset phobia

93

At risk

6

Attorney opinion

56

Automatic stay

282

Back-end fees

147

Balloon payment

145

Bankruptcy

37

Bankruptcy, Chapter 11

35

Bankruptcy, Chapter 7

35

Bankruptcy, liquidating or reorganization

35

Bankruptcy, preferences in

36

Bankruptcy, voluntary and involuntary

35

Broker funder relations

303

Budgeting

176

Bundled services, motive to lease

99

Business organizations, corporations

30

Business organizations, general partnership

27

Business organizations, limited liability company

32

Business organizations, limited liability partnership

32

Business organizations, limited partnership

28

Business organizations, sole proprietorship

26

Business organizations, types of

25

Capital lease

2, 7, 175, 179-181

Cash flow return on investment

94

Cash flow, motive to lease

96

Casualty values

257

Chapter 11 bankruptcy

35

Chapter 7 bankruptcy

35

Commitment letter

49

Compensatory damages

41

Conditional sale lease, when to use

118

Conditional sales contract

111

Consequential damages

41

Contingent payments

195

Contract law, enforceability

19

Contract, requirements of

18

Controlling technology, motive to lease

101

Convenience, motive to lease

98

Damages, compensatory

41

Damages, consequential

41

Damages, incidental

41

Damages, judge and jury

41

Damages, mediation and arbitration

43

Damages, procedure

42

Damages, punitive

41

Damages, types of

41

Dangerous equipment

263

Debt agreements

176

Deferred payments

163, 189

Delay payment

199

Delivery and acceptance

61

Delivery certificate

55

Documents

49

Documents, acceptance certificate

55

Documents, advance lease agreement

51

Documents, agency agreement

51

Documents, attorney opinion

56

Documents, commitment letter

49

Documents, delivery certificate

55

Documents, engagement letter

49

Documents, good standing certificate

56

Documents, guaranty

53

Documents, insurance certificate

57

Documents, lease schedule

53

Documents, lease summary sheet

50

Documents, master lease

52

Documents, pay proceeds letter

54

Documents, progress payment agreement

50

Documents, progress payments/pre-funding

51

Documents, purchase order

53

Documents, purchase order assignment

54

Documents, telephone audit notes

57

Documents, TRAC leases

58

Documents, UCC financing statements

57

Documents, vendor agreement

52

Documents, vendor invoice

55

Drafting responsibility clause

71

Early termination

208

EBITDA

95, 269

EBITDA and lease accounting

115

ECOA

38, 38

ECOA, basics

38

Economic life

3, 182, 185

Economic value added

94

Employee compensation

177

Engagement letter

49

Equal Credit Opportunity Act (ECOA)

37

Events of default

68

FASB 13

7, 182

Financial window dressing

179

First amendment

201

Foreign use

264

Forty percent rule

89

Fraud, prevention of

299

Full service lease, when to use

117

Future of leasing, application of technology

293

Future of leasing, funding

293

Future of leasing, opportunities

292

Future of leasing, profitability

292

Future of leasing, risk management

292

Future of leasing, summary

294

Future of leasing, the marketplace

293

Good standing certificate

56

Guaranty document

53

Hell or high water clause

62

Incidental damages

41

Income tax indemnity

68

Indemnity, general

67

Indemnity, income tax

Industrial revenue bond facilities

92

Initial public offering

273

Inspection rights

69

Insurance certificate

57

Integration clause

70

Interim rent

128, 203

Internal Revenue Code, Section 382

78

Internal Revenue Code, Section 383

78

Involuntary bankruptcy

35

Late payment provision, clause

71

Law, bankruptcy

34

Law, case

15

Law, conflict of

16

Law, contract

18

Law, federal

16

Law, regulatory

16

Law, state

16

Lease accounting, budgeting

176

Lease accounting, debt agreements

176

Lease accounting, employee compensation

177

Lease accounting, financial window dressing

179

Lease accounting, future of

219

Lease document provisions

59

Lease document provisions, arbitration

71

Lease document provisions, delivery and acceptance

61

Lease document provisions, description of schedules

60

Lease document provisions, drafting responsibility clause

71

Lease document provisions, events of default

68

Lease document provisions, general indemnity

67

Lease document provisions, hell or high water

62

Lease document provisions, income tax indemnity

68

Lease document provisions, inspection rights

69

Lease document provisions, integration clause

70

Lease document provisions, late payment

71

Lease document provisions, lease obligation

60

Lease document provisions, lessee representations

61

Lease document provisions, lessor ownership

70

Lease document provisions, lessor's right to perform

71

Lease document provisions, liability insurance

67

Lease document provisions, loss

66

Lease document provisions, maintenance

63

Lease document provisions, no amendment clause

70

Lease document provisions, property insurance

66

Lease document provisions, remedies

69

Lease document provisions, rent

62

Lease document provisions, return provisions

65

Lease document provisions, security deposit

71

Lease document provisions, security interest

70

Lease document provisions, taxes

67

Lease document provisions, term

61

Lease document provisions, UCC filings

70

Lease document provisions, UCC waivers

60

Lease document provisions, use

63

Lease document provisions, usury savings clause

70

Lease document provisions, waiver of jury trial

71

Lease obligation

60

Lease payments, why shape them

122

Lease products

103

Lease products, summary of

115

Lease products, tax-oriented

104

Lease Products, when to use each

117

Lease rate, low

92

Lease schedule

53

Lease schedules, description of

60

Lease summary sheet

50

Lease, documents

45

Lease, documents, purposes of,

47

Lease, documents, purposes of, deal protection

47

Lease, documents, purposes of, lessor protection

48

Lease, documents, purposes of, protect enforceability

48

Lease, documents, purposes of, residual protection

47

Lease, documents, purposes of, revenue protection

47

Lease, for accounting considerations

7

Lease, for tax considerations

5

Lease, legal criteria

8

Lease, motives to

74

Lease, motives to, economic

74

Lease, motives to, non-economic

93

Lease, motives, economic, loss carry-forward

75

Leases, accounting for

178

Leases, common names for

11

Leases, financing vs. full service

113

Leases, operating vs. capital

114

Leasing fraud, bogus financial statements

299

Leasing fraud, further safeguards

301

Leasing fraud, government searches

301

Leasing fraud, haste makes waste

301

Leasing fraud, inappropriate equipment

299

Leasing fraud, know your equipment

300

Leasing fraud, know your vendor and lessee

300

Leasing fraud, physical closings

299

Leasing fraud, prevention of

299

Leasing fraud, red flags for detecting

297

Leasing fraud, restricted access to equipment

298

Leasing fraud, restricted communications

297

Leasing fraud, summary

302

Leasing fraud, third-party payments

298

Leasing fraud, unknown vendors

298

Leasing fraud, unusual time pressures

298

Leasing fraud, verify

300

Leasing fraud, verify financial data

301

lessee needs long term lease

267

Lessee representations

61

Lessor ownership clause

70

Lessor's right to perform

71

Leveraged lease

109

Leveraged lease, when to use

117

Liability insurance

67

Limited liability, companies

32

Limited liability, partnership

32

Litigation

40

Loss carry-forward

75

Loss carry-forward, expirations

79

Loss carry-forward, foreign

86

Loss carry-forward, lease term vs. depreciable life

76

Loss carry-forward, length of NOL period

77

Loss carry-forward, nol entity

81

Loss carry-forward, restrictions on

78

Maintenance provision

63

Market value added

94

Master lease

52

Necessity, motive to lease

100

No amendment clause

70

Non tax-oriented leases

110

Non tax-oriented leases, conditional sales contract

111

Non tax-oriented leases, synthetic

111

Off-balance sheet financing

97

Operating Lease

7, 175, 177-180

Operating lease example, contingent payments

195

Operating lease example, deferred payments

189

Operating lease example, delay payment

199

Operating lease example, early termination

208

Operating lease example, first amendment

201

Operating lease example, interim rent

203

Operating lease example, security deposit

193

Operating lease example, technology lease

212

Operating lease structuring tools, summary of

221

Operating lease structuring tools, closing costs

207

Operating lease structuring tools, contingent payments

195

Operating lease structuring tools, deferred payments

189

Operating lease structuring tools, delay payment

199

Operating lease structuring tools, early termination

208

Operating lease structuring tools, executory costs

207

Operating lease structuring tools, first amendment

201

Operating lease structuring tools, interim rent

203

Operating lease structuring tools, security deposit

193

Operating lease structuring tools, technology leasing

212

Over-engineering

100

Partnerships, general

27

Partnerships, limited

28

Partnerships, limited liability

32

Pay proceeds letter

54

Payment structuring, advance payments

141

Payment structuring, back-end fees

147

Payment structuring, balloon payment

145

Payment structuring, customer pays

135

Payment structuring, deferred payments

163

Payment structuring, free to customer

125

Payment structuring, interim rent

128

Payment structuring, residual value insurance

133

Payment structuring, seasonal payments

165

Payment structuring, security deposit

138

Payment structuring, shop equipment cost

129

Payment structuring, shop for funding source

129

Payment structuring, shop for vendor

129

Payment structuring, skip payments

156

Payment structuring, step-downs

153

Payment structuring, step-ups

148

Payment structuring, stretch lease term

125

Payment structuring, summary of tools

173

Payment structuring, up-front fees

136

Profit, economic

94

Progress payment agreement

50

Progress payments/pre-funding

51

Property insurance provision

66

Punitive damages

41

Purchase option

285

Purchase order

53

Purchase order assignment

54

Qualification to do business

17

Remedies

69

Residual value

3

Residual value insurance

133

Return provisions

65

Revenue Procedure 75-21

6, 7

Revenue Ruling 55-540

5

Sale/leaseback, when not to use

272

Sale/leaseback, when to use

272

Seasonal payments

165

Section 382

78

Section 383

78

Secured loan

2

Security deposit

71

Security deposit

193

Security deposit

138

Security interest

70

Shareholder value added

94

Shop equipment cost

129

Shop for funding source

129

Shop for vendor

129

Single investor lease

105

Single investor lease, when to use

118

Skip payments

156

step-down payments

153

step-up payments

148

Stretch lease term

125

Structuring example, advance payments

141

Structuring example, balloon payment

145

Structuring example, deferred payments

163

Structuring example, delayed billing

130

Structuring example, residual value insurance

134

Structuring example, seasonal payments

165

Structuring example, security deposit

139

Structuring example, skip payments

156

Structuring example, step downs

153

Structuring example, step-ups

149

Structuring example, term stretching

126

Structuring example, up-front fees

137

Synthetic lease

111

Synthetic lease, when to use

118

Target ROI

226

Tax credits, foreign

88

Tax credits, U.S.

86

Tax lease example, enhanced yield proof table

248

Tax lease example, lease payment calculations

234

Tax lease example, leveraged cash flow table

244

Tax lease example, net cash flow table

238

Tax lease example, present value of depreciation

232

Tax lease example, present value of residual

230

Tax lease example, termination value table

254

Tax lease example, yield proof table

242

Tax leasing

223

Tax leasing, adding leverage

240

Tax leasing, adding revenue enhancements

240

Tax leasing, cash flow reconciliation

236

Tax leasing, casualty values

257

Tax leasing, depreciation value

231

Tax leasing, determining lease payment

229

Tax leasing, lease payment required

234

Tax leasing, residual value

230

Tax leasing, setting the target return

224

Tax leasing, summary of yield measures

246

Tax leasing, termination values

251

Tax leasing, yield proof

237

Tax leasing, yield reconciliation

236

Tax leasing, yield targets

225

Taxes, forty percent rule

89

Taxes, industrial revenue bond facilities

92

Tax-oriented leases

104

Tax-oriented leases, leveraged

109

Tax-oriented leases, single-investor

105

Tax-oriented leases, TRAC

105

Technology lease

212

Technology leasing, selling

101

Termination values

251

TRAC lease

105

TRAC lease, when to use

118

Triple net lease, when to use

117

Troubleshooting leases

261

Troubleshooting, accounting ownership

269

Troubleshooting, bankruptcy, automatic stay

282

Troubleshooting, bankruptcy, vendor in

283

Troubleshooting, dangerous equipment

263

Troubleshooting, equipment may be a fixture

277

Troubleshooting, foreign use

264

Troubleshooting, initial public offering

273

Troubleshooting, interim rent

280

Troubleshooting, lessee cannot provide director resolutions

278

Troubleshooting, lessee creditworthiness

261

Troubleshooting, lessee growing

267

Troubleshooting, lessee has loss carry-forwards

274

Troubleshooting, lessee has low tax rate

273

Troubleshooting, lessee highly seasonal

267

Troubleshooting, lessee is individual

287

Troubleshooting, lessee liquidity

266

Troubleshooting, lessee not in good standing

276

Troubleshooting, lessee purchase option

285

Troubleshooting, lessee refuses acceptance certificate

281

Troubleshooting, lessee right to modify assets

286

Troubleshooting, lessee wants to control drafting

270

Troubleshooting, lessor has loss carryforwards

276

Troubleshooting, limited liability company

284

Troubleshooting, low residual value

262

Troubleshooting, multiple entities

284

Troubleshooting, no purchase money security interest

277

Troubleshooting, partnership

283

Troubleshooting, pre-funding of equipment

279

Troubleshooting, return obligations

279

Troubleshooting, sale/leaseback

272

Troubleshooting, software components

268

Troubleshooting, tax ownership

264

Troubleshooting, technology equipment

268

Troubleshooting, UCC filings--priority of other claims

282

Troubleshooting, UCC--where to file

281

Troubleshooting, usury issue

277

True lease

1, 2

True leases and secured loans

11

True leases and secured loans, accounting

12

True leases and secured loans, collateral

12

True leases and secured loans, comparisons

14

True leases and secured loans, credit issues

12

True leases and secured loans, interest

12

True leases and secured loans, legal

12

True leases and secured loans, liability

13

True leases and secured loans, tax

11

True leases and secured loans, Uniform Commercial Code

13

UCC filings

70

UCC waivers

60

Uniform Commercial Code, Article 2

20

Uniform Commercial Code, Article 2A

9, 23, 25

Uniform Commercial Code, Article 9

20, 23

Uniform Commercial Code, finance lease

24

Uniform Commercial Code, what it is

20

Up-front fees

136

Useful life

3, 185

Usury

39

Usury savings clause

70

Value of association membership

307

Vendor agreement

52

Vendor in bankruptcy

283

Vendor invoice

55

Voluntary bankruptcy

35

Waiver of jury trial

71

Weighted average cost of capital

227

Weighted average cost of capital, example

228

Yield proof table

237, 242