Analyzing Creditworhtiness from Financial Statements in the Presence of Operating Leases.
Academy of Accounting and Financial Studies Journal 2009, Jan, 13, 1
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Publisher Description
INTRODUCTION The leasing market in the U.S. is very large. Some estimates show that more than half of all public and private investment in equipment and software in the U.S. is currently being acquired under leases (Equipment Finance and Leasing Foundation, 2007) with comparable results found in the acquisition and use of real estate assets, automobiles and airplanes, and many other tangible assets.
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