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What You Need To Know About Financing With Synthetic Leases ( March 1999 )
This article explores synthetic leases which is a financing arrangement that is treated as a lease for financial accounting purposes and a loan for Federal income tax purposes. -
The Synthetic Lease: An Introduction and Practice Guide ( December 1999 )
The following is intended to provide a basic overview of the synthetic lease and to provide some practice guides on. -
Buyer's Exercise of Right of First Refusal Need not be Identical to Terms of Competing Purchase Offer ( June 1999 )
A "right of first refusal" is a contractual right on the part of a potential buyer to purchase real property. -
Option to Renew Lease Must Have Determinable Price ( June 1999 )
In T. B. Guillory, Inc. v. North American Gaming Entertainment Corporation, 1999 La. App. LEXIS 3 (La. App. 3d Cir.. -
Tax and Accounting Considerations Affecting Energy Service and Outsourcing Agreements ( June 1999 )
Customers, as well as energy service marketing and business development personnel, frequently contemplate the struc. -
Employee Benefits & Compensation Updates: Accounting Proposal: Options Repricing ( December 1998 )
This bulletin provides information about the Financial Accounting Standards Board's (FASB) proposed interpretation that may affect companies that reprice options after December 15, 1998. -
Sales Contract with Installments or Lease with Option to Buy? ( August 1998 )
American Family Mutual Ins. Co. v. Jepson, 1998 WL 348413 (8th Cir. S.D. 7/1/98). SALES CONTRACT WITH INSTALLMENTS .
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