Can a prospective aircraft owner benefit from claiming 100% “bonus depreciation” even though the owner expects to fly the aircraft for personal use? Yes, with limitations and careful structuring under the Internal Revenue Code (IRC). However, in doing so, it... read more
March 2018
The National Alliance of Commercial Loan Brokers held its third annual conference in Orlando, FL recently. There is only one word to describe the event: “FANTABULOUS!” At the most recent count, 714 (that’s not a typo) attendees gathered for networking... read more
November 2017
No one ever said that running an equipment leasing company is easy. Consider the challenge of collecting, reporting and remitting personal property taxes. Personal property tax is charged on tangible personal property (not real estate) and is levied by the... read more
April 2017
The equipment finance and leasing business is getting to be quite chaotic. Increased M&A activity surrounds us as investors seeking high yielding assets have begun to focus in on our industry. This week’s announcement that Rabobank Group is seeking to... read more
January 2016
I was between bites of a good bowl of oatmeal when I heard Andrew Ross Sorkin report on CNBC that General Electric CEO Jeff Immelt had just announced the company’s intent to sell off most of GE Capital, retaining only... read more
May 2015
Discussions on effective leadership often land on a universal theme: how best to start — or strengthen — business relationships. At D&D Leasing, we are always seeking ways to do just that, from immersing ourselves in industry groups and community... read more
March 2015
Although the official unemployment rate is 5.6%, it is a misleading number. The labor participation rate (the percentage of working aged people who are working or looking for work) is at 62.8%, meaning over 92 million working-aged people are not... read more
Jan 2015
In making the case for global equipment leasing during a session at the recent ELFA convention, consultants from The Alta Group, and executives from Societe Generale Equipment Finance and Genpact made the business case for expanding equipment leasing beyond American... read more
Dec 2014
Does anybody out there care that the proposed accounting rules will cause all sale leasebacks (SLBs) with fixed price purchase options (FPPOs) to be accounted for as debt by lessees? Does anybody care that the proposed rules will also force... read more
Oct 2014
Terry Mulreany
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Susie Angelucci
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