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2020 may see many changes to the political arena and possible changes in the Tax Code. This article will examine areas of the Tax Code that lessors should monitor for opportunities as well as with caution.  Be on the watch... read more

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Although ASC 842 and IFRS 16 were released several years ago, many lessees will only first notice how the changes affect financial reporting in the first reporting period for 2019. Many lessees will not be subject to the new standards... read more

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In the move towards non-carbon-based energy, and the push by Congress to encourage this move to cleaner alternative energy sources, tax incentives have encouraged investments in solar and wind facilities. Financing structures have developed to likewise monetize these tax benefits.... read more

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Background of Sale-Leaseback Accounting A sale-leaseback occurs when a company sells an asset to a lessor then and leases it back. The leaseback may be for the entire asset or a portion of it (as in real estate) and for... read more

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With the first implementation of ASC 842 fast approaching and lessees recognizing that the off-balance sheet operating lease will be a thing of the past, the leasing industry is now starting to see inquiries regarding whether financing structures can be... read more

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Implementation of ASC 842 Leases will begin for larger companies in the fiscal years starting after December 15, 2018 and in fiscal years starting after December 15, 2019 for other companies. The impact of this accounting standard is operating leases... read more

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This article discusses how to perform lease-versus-own analyses for your customers when navigating the Tax Cuts and Jobs Act (H.R. 1). It will illustrate some of the previously identified opportunities, which may result from the tax reform. I would like... read more

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This is the second article analyzing the effect the Tax Cuts and Jobs Act (H.R. 1) will have on the equipment financing industry. It will cover a few identified opportunities and challenges that may result from the tax reform changes.... read more

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First let me say “congratulations” to my colleague and Monitor author Bill Bosco on his retirement. It’s been a privilege to know Bill and to work with him for more than 25 years, and I hope that I can fill... read more