Acceptance certificate, 127
Accident Reports, 132
Accounting rules, 14, 15, 23, 117–121
ADS. See alternative depreciation system (ADS)
After-tax cash flow, 131, 141
Air market rental value, 126
Alternative depreciation system (ADS), 80
Annual depreciation expense, 105
Base lease term, 129
Best efforts, 53, 54
Big-ticket leases, 34
Bond, 80
Broker, 2, 3, 6, 7, 29, 52, 55, 89
Business lessees,
fundamentals of, 1–30
operates, 31–45
Call, 148
Cap, 55
Capital, 118
Capitalized, 130
Cash flow, 11, 22–23, 34, 87, 101–102, 106, 109, 112, 113, 115, 131, 141
Casualty value, 40, 41, 65, 137
Chase Manhattan Bank, 9
Closing lease financing, 153–165
equipment bill of sale, 162
equipment purchase agreements, 161–162
financial reports and information, ...
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