|
|
|
|
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 |