Leasing in Canada - A Business Guide, 3rd Edition
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Détails des produits
This edition features new and updated advice on such issues as: lease structures - including long-term "big ticket" leases; the tax aspects of leasing; minimizing credit losses; pricing strategies and lease funding.
Plus you'll find many updated leasing precedents, charts, exhibits as well as examples and calculations which clearly illustrate the practical application of leasing principles to your specific circumstances.
Table des matières
Preface
Table of Exhibits
Reference sources for Leasing Information
Chapter 1: Objectives of Leasing
Chapter 2: What You Should Know About Your Lease
Chapter 3: Accounting for Leases-Lessee
Chapter 4: Income Tax Treatment of Lease Transactions-Lessee
Chapter 5: Controlling the Financial Impact of Long-term Leases
Chapter 6: Certain Real Estate Leases: How Do You Measure the Useful Life of a Shopping Centre?
Chapter 7:Accounting for Leases-lessor
Chapter 8: Tax Implications of Leasing for the Lessor
Chapter 9: Measuring Return to the Lessor
Chapter 10: Lease Structuring-Views and Reviews
Chapter 11: The Lessor and the Insolvent Lessee
Chapter 12: Odds and Ends of Business Issues
Appendix Lease Examples
Glossary
Index
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