A borrower's introduction to debt service coverage ratios

Article Abstract:

Issues concerning the basic elements of a debt service coverage ratio are discussed, focusing on the negotiation of debt service coverage ratio provisions in loan documents.

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Finance leasing under the new accounting rules: an update

Article Abstract:

The influences of finalization of accounting rules on synthetic lease are presented in detail. The different forms of finance leases are described in detail.

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Off-balance sheet lease financing: an overview

Article Abstract:

The advantages and disadvantages of off-balance sheet lease financing are discussed.

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