in Hong Kong arise in the LL case: ownership can be required or one should engage in direct development of assets to include in the portfolio. High returns are generated when investing directly in real estate; this is generated by cash flows from lease contracts. They can use more debt financing which can favour their tax situation. Another merit is the possible increase in NPV. By owning the title directly‚ the company can use their own expertise and knowledge to change the negative NPV of a project
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about how you can lease a new car to save a lot of money as friends or families advise you? You believe it is more practical to opt for a new car lease because for you‚ there is no logic in having to purchase cars with depreciating values especially when you are aware that the instant a brand new car steps out of the car factory or warehouse‚ it already depreciates by a significant amount? What is more‚ do you get confused and fin it even harder to accept as true that opting for leases or new car leasing
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SEMINAR 12: COVENANTS IN LEASES Leasehold covenants are contractual obligations contained in leases‚ between the landlord and the tenant. There are generally 3 types: • those implied at common law in every lease‚ subject to contrary provision • those implied by statute‚ even in the face of contrary provision • those that are the result of the parties’ express agreement to that effect. A) IMPLIED COVENANTS I) BY LANDLORD A) QUIET ENJOYMENT: Every lease contains an IMPLIED COVENANT
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Operating Leases The principal advantages perceived by companies who enter into leases are: • They are able to use the assets in their business without showing the related debt. Companies improve the utilization of their assets via leasing since they can add capacity‚ as needed‚ a lot more easily by leasing rather than committing to own the assets. • They show no interest expense or depreciation in the income statement‚ although both of these are part of the “lease expense” account
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commercial banks and development finance institutions (DFIs) have been the traditional lending institutions in Bangladesh. In fact‚ the concept of lease financing is a relatively new one in the country. Initially‚ leasing companies had to adopt the role of educators to make Bangladeshi entrepreneurs aware of the benefits of leasing. However‚ Lease financing was first introduced in Bangladesh in the early 1980s. The first leasing company of Bangladesh‚ Industrial Development Leasing Company of
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students as possible. Payment is a key factor affecting relationships at work. The level and distribution of pay and benefits can have a considerable effect on the efficiency of any organization‚ and on the morale and productivity of the workforce. It is therefore essential that organizations develop payment systems that are appropriate for them‚ that provide value for money‚ and that reward workers fairly for the work they perform. Company and institution use a well-organized payment system that stabilized
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Introduction Accounting for leases is regulated by the Financial Accounting Standards Board (FASB) in United States .Standards for accounting leases have been effective since 1977 (Accounting Standard Board‚ 2004). The primary standard for lease accounting is Statement of Financial Accounting Standards No. 13 (FAS 13). According to FASB (1976)‚ a lease is an agreement conveying the right to use property‚ plant‚ and equipment (PPE) usually for a stated period of time. Examples of assets that can
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Effects of Leases on Selected Financial Reporting Items for Lessees Posted on March 16‚ 2012 by James in Accounting‚ CFA Exam‚ CFA Exam Level 2 The table below summarizes the effects of operating and capital leases on selected financial reporting items for lessees. ITEM OPERATING LEASE CAPITAL LEASE Balance Sheet No impact. Leased asset and lease liability are created. Income Statement Rent expense occurs over the life of the least; this may be a constant value. Interest and depreciation
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whether or not to lease or buy‚ he or she needs to know the purchase cost‚ the lease cost‚ as well as the interest rate of a loan that will be used to purchase the item. The residual value of the item also must be known up front to help determine if leasing is the better option. When determining whether to lease or buy‚ the cash flow for both should be compared so the best decision can be made. Below is a chart on lease vs buy. (www.smartcomputing.com; Retrieved November 6‚ 2006) Lease/Buy Cash Flow
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Bear Encounters Colorado has a healthy population of bears. There are 16‚000 to 18‚000 bears roaming around looking for food from April to Thanksgiving and there are hundreds of bear encounters each year. This year experts predict the chances of bear encounters will increase because food supplies are low. Colorado Parks & Wildlife said your chances of a bear encounter increase when you leave attractants around your home or camp site. Those items include trash‚ food wrappers‚ and bird and dog
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