Shawn Halladay brings 30 years of experience as a lessor, trainer, consultant and auditor to his position as managing director and leader of The Alta Group’s Professional Development practice.
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Sale-leasebacks are common in the industry, but these transactions can cause accounting issues under ASC 842. Shawn Halladay outlines the key issues and accounting requirements surrounding this product as well as strategies to overcome potential obstacles. Customers enter sale-leasebacks for... read more
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Tariffs and taxes have been dominating U.S. economic news this year. What do these developments mean for the equipment leasing and finance industry? Here’s what we know. Following economic news in assessing impacts of changing tariffs and taxes on the... read more
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The accounting rules require lessors to assess their residuals and operating lease assets for impairment at least annually. Although the impairment review is a regulatory requirement, it also can be used as an opportunity to increase the bottom line. This... read more
Terry Mulreany
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