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Maximize Leasing Power, Minimize Tax Liability, and Know Your Leasing Options, say Leasing Experts

NEWS RELEASE

Contacts:
Mark Carrington
(703) 341.5880
mcarrington@bna.com

Arlington, Va. (April 28, 2009) – Although companies lease equipment for many of the same reasons—conserve credit and capital, minimize tax liability, acquire needed equipment quickly—the types of lessors leasing the equipment, and their motivations for doing so, vary significantly.  BNA’s latest analysis, Leases: Lessor Perspective—Economics forces those involved in the structuring or reporting of equipment leases—leasing specialists, accountants, and attorneys—to look beyond their own contracts for a greater understanding of the general economies of leasing and the ability to maximize their leasing power.

To help lessors fully understand the sophisticated process and pricing behind equipment leases, something few tax specialists have an opportunity to do, this Portfolio analyzes the many pricing methodologies used by the leasing industry and defines and discusses the relevant economic factors and indicators. 

Portfolio 5120 in BNA’s Accounting Policy and Practice Portfolio Series, begins by examining the different types of lessors in the leasing market and identifying which methodologies and economic indicators are relevant to each.  The authors discuss several of the most common yield analysis methodologies and yield types in the leasing market. 

Leases: Lessor Perspective—Economics, then explains the economics behind the types of leases entered into by the many types of lessors, including banks, equipment manufacturers, and independent leasing companies. 

The Portfolio contains a large number of worksheets, sample financial disclosures, statistical information on the leasing industry, and illustrations of pricing methodologies.

“With continued evidence of a worsening recession and profit margins thin or nonexistent, corporate accountants cannot afford to be without a comprehensive understanding of their leasing options and the methodologies open to them. This guidance is an important first step in gaining that understanding and learning how to maximize the benefit of leasing options,” says George Farrah, senior tax and accounting analyst with BNA.

Coauthor Joseph P. Sebik, C.P.A. and Senior Vice President of Structuring and Product Development, Citi Bank Leasing, has more than twenty years of lease accounting and financial reporting experience with firms and companies including PricewaterhouseCoopers, IBM Credit Corporation, Citicorp, and JPMorgan Capital.

Coauthor Lisa Marie Starczewski, practicing attorney, law teacher, and distinguished author, has represented clients in structuring leasing transactions from a tax perspective. 

About BNA Tax & Accounting
BNA Tax & Accounting is the foremost source of news, analysis, and practice tools for tax attorneys, estate planners, accountants, and corporate tax and financial accounting professionals. For more than 50 years, BNA Tax & Accounting has offered practitioners expert insights and guidance on every significant issue in tax planning and financial accounting. Written by practitioners for practitioners, BNA’s award-winning Portfolios offer topic-driven, in-depth guidance on transactions designed to help tax professionals achieve new levels of excellence and client service.

For more information on BNA’s Accounting Policy & Practice series, of which this Portfolio is a part, go to http://www.bnatax.com/tm/apps_details.htm or call 800.372.1033.

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BNA is the leading independent publisher of print and electronic news and information for professionals in business and government. BNA produces more than 300 news services, including the highly respected Daily Labor Report, U.S. Law Week,and Daily Report for Executives. Visit BNA online at www.bna.com