|
Absolute obligations |
1 |
|
Acceptance certificate |
7 |
|
Activity based costing |
221 |
|
Additional assurances |
69 |
|
Advance payments |
129 |
|
Alternative Minimum Tax (AMT) |
202 |
|
Arrears payments |
129 |
|
Article 2A |
50,51,91 |
|
Assignment |
98 |
|
of warranties |
12 |
|
by lessor |
44,68 |
|
Automatic renewal |
56 |
|
Borrowing rate, incremental |
147 |
|
Buyout, early |
40 |
|
Casualty loss |
14, 30 |
|
Casualty values |
14,32,50 |
|
calculations |
58 |
|
reasonableness tests |
34 |
|
Certificate, acceptance |
7 |
|
Conditional sale |
29 |
|
Consent, reasonable |
21 |
|
Contest rights |
59 |
|
Cost allocation |
221 |
|
Cost of capital |
195 |
|
Co-terminality |
22 |
|
Coterminous time horizons |
213 |
|
Counterparts |
83 |
|
Damages, liquidated |
50 |
|
Deemed acceptance |
57 |
|
Deemed inspected |
8 |
|
Default |
71,106 |
|
event of |
47 |
|
in |
47 |
|
remedies |
110 |
|
Defaults and remedies, lessee |
47 |
|
Defaults and remedies, lessor |
51 |
|
Defaults, payment |
48 |
|
Delivery and acceptance |
7 |
|
certificate of |
7 |
|
Depreciation tax shield |
238 |
|
Disclaimer of warranties |
12 |
|
Discount rate, appropriate |
146 |
|
Disguised loans |
3 |
|
Early buyout |
40 |
|
Early out bids, analysis of |
164 |
|
Early termination |
37 |
|
EBO |
40 |
|
Economic value added |
222 |
|
Effective rate |
126,240 |
|
End-of-lease issues |
148 |
|
de-installation |
149 |
|
equipment availability |
148 |
|
equipment casualties |
149 |
|
shipping expense |
149 |
|
Environmental factors influencing lease or buy |
|
|
firm’s cost of money |
193 |
|
purchase volume |
192 |
|
tax issues |
197 |
|
Equipment manufacturer, payment to |
10 |
|
Equipment modifications |
20 |
|
Equipment substitution |
|
|
substitution |
18 |
|
like kind |
18 |
|
obsolete |
39 |
|
recertified |
17 |
|
return of |
17 |
|
Equivalent monthly cost, in lease or buy analysis |
216 |
|
ETO |
37,40 |
|
Event of default |
47 |
|
Fair market value |
3,4 |
|
Fair market value purchase option |
118 |
|
First law of lease versus lease analysis |
144 |
|
Fixed price purchase options |
150 |
|
Fixed price renewal options |
150 |
|
Float |
11 |
|
Foreign tax credit limitation |
206 |
|
Future values |
131 |
|
Gross negligence, lessor's |
27 |
|
Hell or high water clause |
1,13,147 |
|
Implicit rate |
126,240 |
|
Implied warranty |
2 |
|
In default |
47,59 |
|
Income taxes |
27 |
|
Incremental borrowing rate |
147 |
|
Incremental lease costs |
222 |
|
Incremental purchase costs |
223 |
|
Indemnities |
53 |
|
Indemnities and liens |
52 |
|
Indemnity |
70,102 |
|
Insurance |
30,71,105 |
|
Intangibles, favoring leasing |
|
|
environmental concerns |
243 |
|
forced technology refresh |
243 |
|
operating budget opportunity |
244 |
|
Intangibles, favoring ownership |
|
|
fewer restrictions |
244 |
|
no end-of-lease frustration |
244 |
|
Interim rent |
9,57 |
|
Late payments |
65,89 |
|
Lease commencement |
148 |
|
Lease or buy sensitivity |
|
|
alternative minimum tax |
253 |
|
cost of money |
248 |
|
end-of-lease cost |
259 |
|
federal and state income tax rate |
251 |
|
foreign tax credits |
255 |
|
net operating loss carry-forward |
252 |
|
ownership portfolio costs |
261 |
|
residual value |
257 |
|
sales and use tax |
249 |
|
Lease or buy, policy factors |
|
|
after end-of-lease damage |
211 |
|
de-installation |
210 |
|
equipment casualties |
210 |
|
equipment utilization period |
209 |
|
higher ownership costs |
211 |
|
interim rent |
208 |
|
shipping |
209 |
|
Lease or buy, tax issues |
|
|
alternative minimum tax |
202 |
|
applicable federal rate |
200 |
|
foreign tax credits |
205 |
|
net operating loss carry-forwards |
201 |
|
sales and use taxes |
200 |
|
Lease renewal |
119 |
|
Lease versus lease analysis, first law |
144 |
|
Leases, net |
6 |
|
Lessee defaults and remedies |
47 |
|
Lessee obligations |
31 |
|
Lessee rights |
13 |
|
Lessor assignments |
44 |
|
Lessor defaults and remedies |
51 |
|
Lessor perspectives |
43 |
|
Lessor's performance of lessee's obligations |
69,101 |
|
Liens, removal of |
54 |
|
Limitation of warranty and liability |
68 |
|
Limited use property |
28 |
|
Liquidated damages |
50 |
|
Loans, disguised |
3 |
|
Loss, casualty |
14,30 |
|
Maintenance and alterations |
67,93 |
|
Mitigation |
50 |
|
Modifications, equipment |
20 |
|
Modifications, readily removable |
20 |
|
Mutually agreed |
23 |
|
Net advantage of leasing |
238 |
|
Net lease |
6,65,89 |
|
Obligations, absolute |
1 |
|
Obligations, lessee |
31 |
|
Payments |
92 |
|
frequency of |
135 |
|
proof of |
11 |
|
advance |
129 |
|
arrears |
129 |
|
Perfect returns |
58 |
|
Present values |
122 |
|
Property taxes |
26 |
|
Protected residual |
32 |
|
Purchase bids, analysis of |
171 |
|
Purchase option |
|
|
notice of |
116 |
|
rider |
77,115 |
|
fair market value |
118 |
|
liens |
119 |
|
fixed price |
150 |
|
Quiet enjoyment |
68,98 |
|
Rates |
|
|
effective |
240 |
|
implicit |
240 |
|
running |
126 |
|
Reasonable consent |
21 |
|
Reasonable wear and tear |
19 |
|
Relocation of equipment, right to |
16 |
|
Remedies, default |
73 |
|
Renewal bids, analysis of |
178 |
|
Renewal options, fixed price |
150 |
|
Rent and payment obligations |
64 |
|
Rent, interim |
9 |
|
Replacement chain, in lease or buy analysis |
216 |
|
Residual value |
3,4 |
|
Residual, protected |
32 |
|
Return of equipment |
17,67,96 |
|
Right to relocate equipment |
16 |
|
Rights, lessee |
13 |
|
Risk of loss |
70,104 |
|
Running rate |
126 |
|
Sales and use taxes |
25 |
|
Scenario analysis |
186 |
|
Securitization |
45 |
|
Security interest |
64,87 |
|
Self-insure |
31 |
|
Separate agreements |
82 |
|
Step payments |
138 |
|
Stipulated loss value |
14,32 |
|
Subleasing |
28,42 |
|
Sublessee |
42 |
|
Supply contracts |
63,84 |
|
Tax indemnities, blanket |
60 |
|
Taxable status |
66 |
|
Taxes |
66 |
|
income |
27 |
|
property |
26 |
|
sales and use |
25 |
|
Termination payment |
132 |
|
Termination values |
38 |
|
Title |
64,86 |
|
True lease |
27 |
|
UCC |
12 |
|
UCC Financing Statement |
43 |
|
Uneconomic |
39 |
|
Uniform Commercial Code |
12 |
|
Upgrades |
21 |
|
Use and location |
67,94 |
|
Value, stipulated loss |
32 |
|
Value-based metrics |
222 |
|
Values |
|
|
casualty |
32 |
|
termination |
38 |
|
Waiver of claims |
68,98 |
|
Waivers |
66,91 |
|
Warranties, assignment of |
|
|
assignment of |
12 |
|
disclaimer of |
12 |
|
Warranty, implied |
2 |
|
Wear and tear, reasonable |
19 |
|
Weighted average cost of capital |
195 |
|
Yields |
126 |
|
effective |
126 |
|
implicit |
126 |
|
running |
126 |