Lease or buy? : principles for sound decision making

書誌事項

Lease or buy? : principles for sound decision making

James S. Schallheim

(Financial Management Association survey and synthesis series)

Harvard Business School Press, c1994

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注記

Includes bibliographical references (p. 195-207) and index

内容説明・目次

内容説明

This text provides a comprehensive manual for making the lease-or-buy decision, featuring specific numerical examples to help the reader compare the costs of leasing and buying in order to make the right decision.

目次

  • Why lease?
  • lessors and lease contracts
  • tax rules for leasing
  • accounting for leases
  • the concept of the equivalent loan
  • net present value analysis
  • yields on leasing contracts
  • residual value analysis - the wild card
  • summary.

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