Corporate Lease Analysis : A Guide to Concepts and Evaluation

This comprehensive work on the topic of lease financing emphasizes decision-making and the application of leasing theory to actual business situations. The various types of leases and their advantages, disadvantages, and appropriate usage are thoroughly delineated in a clear and readable style. The general topics covered include leasing concepts, analytical foundations of leasing, reporting for leases, evaluating lease transactions, and the role of leasing in modern financial management. Simple numerical examples introduce various lease valuation methods and illustrate differences in rates of return and rates of discount.