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We found 933 results for "Equipment Leasing Newsletter"...

What's New in the Law
December 21, 2010
Highlights of the latest equipment leasing cases from around the country.
Exposure Draft Accounting
December 21, 2010
Under the proposed new rules, there are no bright lines. Lessors can classify a lease transaction as either a Performance Obligation or a Partial Derecognition lease. These two products perform very differently on the balance sheet, in a way similar to the different performance of Operating leases and Direct Finance leases. Keep in mind also that the huge bulk of equipment finance transactions are smaller "cookie-cutter" deals — the amount of profit associated with them precludes the possibility of having an accountant make a classification ruling on each deal individually. The classification process must be automated. IT Systems must be able to accommodate classification rules automatically.
The Market View
December 21, 2010
Speed, smart speed, still wins in competition. Unfortunately, I find too many company executives are not heeding this reality when it comes to the changes in financial accounting for leases.
Lease Accounting, Financial and Other Covenants
December 21, 2010
This article summarizes the new accounting model for lessees and addresses the impact the new model may have on financial and other covenants typically found in financing agreements, where the lessee is the borrower.
'Insurable Interest' and the Scope of First-Party Coverage
December 20, 2010
This article reviews the fundamental underpinnings of the concept of insurable interest, and certain recent cases that have grappled with the scope of insurable interest and have articulated a more meaningful application of the concept to claims under first-party property policies.
Managing the Tax Planning Process to Avoid Unpleasant Surprises
November 23, 2010
This article provides a step-by-step process to ensure a smooth year-end tax planning process.
A Failure to Assume
November 23, 2010
In most Chapter 11 cases, the debtor (or trustee if one is appointed), either prior to or in connection with plan confirmation, will move to assume or reject its executory contracts, unexpired leases, or both (collectively "Executory Contracts") pursuant to ' 365 of the Bankruptcy Code. This article discusses the "ride-through" doctrine, which courts have developed to resolve the ambiguity resulting from a debtor's failure to assume or reject an Executory Contract under ' 365 prior to plan confirmation.
What's New in the Law
November 23, 2010
Highlights of the latest developments in equipment leasing law.
FAA Updates Its Procedures for Registration of Aircraft
November 23, 2010
This article discusses a new FAA rule designed to improve the accuracy of aircraft registration records, and its effect on aircraft financiers.
The Small Business Jobs and Credit Act of 2010
October 26, 2010
This article briefly summarizes tax provisions of the Small Business Jobs and Credit Act of 2010 that the author believes will be of most interest to law firms.

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