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Keywords: Capital Lease
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Teaching Notes
Journal:
Teaching Notes
Teaching Notes 1–8.
Published: 20 January 2017
... of operating vs. capital leases and off-balance-sheet financing. In the process, introduces the four tests for a capital lease. Finally, shows how creative analysis techniques can be used to simplify complex decisions. These techniques aid in arriving at a conclusion faster and with less effort. To illustrate...
