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What leases are structure as true leases?
Leases in the upper middle-ticket segment and big-ticket leases are also generally structure as true leases. The ability of lessors to claim the tax benefits of ownership is a key...
What kind of equipment is leased?
The BEA lists the following types of equipment in its publication “Relation of Private Fixed Investment in Equipment in the Fixed Assets Accounts to the Corresponding Items in the...
Vendor leasing is equipment lease financing offered by vendors through bank, captive and independent lessors to the end-user of assets in conjunction with the sale of their product...
US Generally Accepted Accounting Principles (US GAAP) are the overall conventions, rules and procedures that define accepted accounting and financial reporting practice to be follo...
US Generally Accepted Accounting Principles (US GAAP) are the overall conventions, rules and procedures that define accepted accounting and financial reporting practice to be follo...
Unsecured debt is any type of debt that is not secured by any specified asset or group of assets in the event of the borrower’s default on its financing and that does not have any...
Underpricing occurs when the offer price to participant lenders in the primary syndication of a loan is lower than the loan’s break price in the secondary market. Underpricing rew...
What is the US GAAP CECL Model?
In June 2016, the FASB introduced the expected credit loss model (CECL model) to become effective on 1 January 2020 for public business entities that are Securities and Exchange Co...
What is the underwriting spread?
In an underwritten deal, the lead arranger retains some amount of the underwriting fee as compensation for its services and uses the rest either as sub-underwriter or closing fees....
What is the true sale of a lease?
A true sale is the outright, irrevocable nonrecourse sale of assets to a third party, whereby the assets and all their rights are irrevocably (absolutely) transferred from the sell...
