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Lenders who make loans to California residents must be keenly aware of California laws, especially when loans are referred or brokered by unlicensed persons. Under California law, “finance lenders” making loans in California must obtain a license from the California... read more
Hooray! The new leasing rules, Topic 842, allow investment tax credit (ITC) to be amortized as revenue in a direct finance lease. You just have to weave your way through the words, connect some dots and interpret a bit to... read more