Valuing Long-term Leases PDF Download

Author: Dennis R. Capozza
Publisher:
ISBN:
Category : Commercial leases
Languages : en
Pages : 38

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Book Description

Author: Marvin Lemmon Niehuss
Publisher:
ISBN:
Category : Land tenure
Languages : en
Pages : 90

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Book Description

Author: Stanley L. McMichael
Publisher:
ISBN:
Category : Leases
Languages : en
Pages : 218

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Book Description

Author: Aswath Damodaran
Publisher: John Wiley & Sons
ISBN: 9780471414902
Category : Business & Economics
Languages : en
Pages : 1014

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Book Description
Valuation is a topic that is extensively covered in business degree programs throughout the country. Damodaran's revisions to "Investment Valuation" are an addition to the needs of these programs.

Author: Stanley L. McMichael
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 468

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Book Description

Author: Joshua Stein
Publisher: ALI-ABA
ISBN: 0831808616
Category : Building leases
Languages : en
Pages : 530

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Book Description
This book addresses all the terms and issues that arise in negotiating a ground lease in a way that meets the landlord's expectations and prevents unwelcome surprises for the tenant.

Author: Dick Johnston
Publisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 0

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Book Description
The problem considered in this thesis is whether or not long term leases should be capitalized for balance sheet disclosure at the discounted value of the future rental payments under the lease. A deductive approach was employed wherein the concepts and definitions of the capitalization method were discussed. It was gen erally concluded that all long-term, noncancellable leases should be shown in this manner, since the lessee receives the potential services embodied in the asset while incurring a definite obligation to pay for this right, in the same manner as any other financing arrangement. The empirical evidence, as provided by two mail questionnaires, did not support the complete capitalization of all long-term, noncan cellable leases, but did indicate that capitalization would be an acceptable method of disclosing those leases which were in substance purchases of the property. As well, a more complete and consistent application of the disclosure criteria for long-term lease footnotes was requested by the respondents. The principal recommendation of the study is that those leases which provide, in effect, for the installment purchase of the property should be capitalized at present value of the future lease payments, and disclosed among the fixed assets of the entity. The obligation under the lease should also be disclosed as a long-term liability, together with proper details explaining the nature of the arrangement.

Author: Albert Harry Cohen
Publisher:
ISBN:
Category : Leases
Languages : en
Pages : 149

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Book Description

Author: National Institute of Real Estate Brokers (U.S.)
Publisher:
ISBN:
Category : Building leases
Languages : en
Pages : 68

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Book Description

Author: Mark L. Goldstein
Publisher: DIANE Publishing
ISBN: 1437901751
Category : Business & Economics
Languages : en
Pages : 45

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Book Description
In Jan. 2003, fed. real property was designated as a high-risk area, citing the gov¿t. over-reliance on costly, long-term leasing. Building ownership often costs less than operating leases, esp. for long-term space needs. This report identifies: (1) the profile of domestically held, federally leased space incl. the overall amount and type of space that agencies lease, and any related trends; (2) the factors that drive agencies to lease space that may be more cost-effective to own; and (3) any actions taken by the admin. and alternative approaches proposed to address this issue. The author interviewed officials from the GSA, the OMB, and the USPS. Also reviewed 10 building leases that were among those with the largest dollar value. Includes recommendations. Tables.