A Framework for Measuring Leveraged Lease Transactions

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  • Yamada Keiichi
    Department of Industrial Information, Junior College Division,University of Aizu

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  • レバレッジド・リース取引測定のフレームワーク
  • レバレッジド リース トリヒキ ソクテイ ノ フレームワーク

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Abstract

<p>The purposes of this paper are as follows: (1) To examine the validity of nine existing methods of measuring leveraged lease transactions, including cases in which the non-recourse debt is liable to the lessor, (2) To propose valid methods of measuring leveraged lease transactions. The three-party financing lease method (The second method) is apprropriate for measuring leveraged lease transactions in cases in which the non-recourse debt is not liable to the lessor. The three-party financing lease method (The tenth method) is apprropriate for measuring leveraged lease transactions in cases in which the non-recourse debt is liable to the lessor.</p>

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