As a leasing salesperson, it’s vital to understand the best structure to solve your client’s needs. Bill Bosco presents a hypothetical call between a salesperson and a CFO who is planning to draw from a revolver to fund a vehicle fleet purchase.... read more

Monitor 100 2024

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As a leasing salesperson, knowledge of your products and pricing are just the beginning. To truly become an asset to customers, you must help solve their problems. Bill Bosco presents a hypothetical sales call that demonstrates how knowledge wins customers. ... read more

Jan/Feb 2024 2024

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In the third edition of CFO Chats, Bill Bosco outlines a conversation between a salesperson and a CFO who is working on a new task force to improve their company’s return on invested capital.... read more

Nov/Dec 2023

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In the second edition of CFO Chats, a column by Bill Bosco, president of Leasing 101, Bosco outlines a conversation between a sales person and a CFO that’s considering stopping leasing to improve their company’s earnings before interest, taxes, depreciation and amortization (EBITDA).... read more

Monitor 101+ 2023

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In the first edition of CFO Chats, a new column from Bill Bosco of Leasing 101, Bosco outlines how a synthetic or operating lease can be more advantageous for a lessee than a “dollar out” lease. ... read more

May/June 2023

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Monitor, the leading publication in the equipment finance industry, held Converge, its 50th anniversary celebration, in Philadelphia on Wednesday and Thursday, featuring a full-day conference and an evening gala during which it announced the winners of the 2023 Converge Awards. read more

JUN 16, 2023 - 6:03 am

In his final Monitor article before retirement, Bill Bosco examines how banks will be affected by the Basel Committee’s decision on international capital rules. He predicts a negative effect on worldwide economic activity in 2019 as banks address their need to increase capital which, in turn, will likely diminish lending activities.... read more

November/December 2017

Bill Bosco discusses two recent EFRAG and Basel Committee decisions and outlines the reasons why he believes these regulatory moves are bad for the equipment finance industry.... read more

July/August 2017

Thanks to ASC 842, lessees will soon enter a new world of recording and accounting for operating leases. Bill Bosco discusses several ways that lessors can help their lessee customers meet these extensive compliance requirements.... read more

Monitor 100 2017

Bill Bosco examines issues that vendor, dealer and captive finance segments will face when the new lease accounting rules go into effect. He discusses lessee operating lease accounting, sale leaseback accounting and sales-type lease accounting and provides strategies to deal with the changes effectively.... read more

May/June 2017

Bill Bosco examines interim rent accounting under ASU 842, including implications for both lessees and lessors. He encourages lessors to become very familiar with the new lessee accounting rules as they will have a large impact on their lessee customers.... read more

March/April 2017

Although the initial goal of the lease accounting project was to create a global set of rules, the FASB and IASB could not agree on everything, which resulted in some disparity. Bill Bosco discusses the key differences between the two sets of rules and the resulting implications.... read more

September/October 2016

Bill Bosco explores the lighter side of leasing. He shares a few amusing anecdotes from his leasing career to remind us that there’s more to leasing than formulas and number crunching.... read more

July/August 2016

Bill Bosco takes a look at the ways the principles of accounting and taxation that govern leasing have changed over the last 25 years, mostly for the better.... read more

Monitor 100 2016

In the final installment of a three part series, Monitor editor, Rita E. Garwood, sits down with members of the ELFA’s Financial Accounting Committee — Bill Bosco, John Bober and Rod Hurd — as well as ELFA President and CEO Ralph Petta to discuss the ELFA’s Lease and Finance Accountants Conference as well as the association’s role in the lease accounting project. ... read more

2016