Sentences with phrase «of leased assets»

While more astute investors have always adjusted the financial statements when analyzing the impact of leased assets on a company's financial strength, these changes provide for more consistent comparisons across companies.

In contrast, operating leases accounting requires no record of debt or the value of the leased asset on a company's balance sheet.

It should be presumed that such a transfer of risks and rewards occurs if at the inception of the lease the present value of the minimum lease payments including any initial payment, amounts to substantially all (normally 90 per cent or more) of the fair value of the leased asset.

Situations that would normally lead to a lease being classified as a finance lease include the following: the lease transfers ownership of the asset to the lessee by the end of the lease term; the lessee has the option to purchase the asset at a price which is expected to be sufficiently lower than fair value at the date the option becomes exercisable and that, at the inception of the lease, it is reasonably certain that the option will be exercised; the lease term is for the major part of the economic life of the asset, even if title is not transferred; at the inception of the lease, the present value of the minimum lease payments amounts to at least substantially all of the fair value of the leased asset, and; the lease assets are of a specialised nature such that only the lessee can use them without major modifications being made.

Not exact matches

Great Southern investors are working on a plan to take back control of assets located on some of the breached third - party leases.

Thanks to that anchor tenant, which is locked into 10 - year - plus leases, Thomas Dicker, a portfolio manager with 1832 Asset Management, thinks of Crombie as more of a bond than a stock.

Much rests on that model: trillions in auto sales, a massive global workforce, vast assets in the form of factories, an enormous network of marketers and dealerships, billions in yearly advertising, a legacy automotive media, and above all, the financing that makes buying and leasing individual cars and trucks possible.

Further, companies that rent or lease their physical or intellectual assets make up just 1 % of recent unicorn companies, which makes this particular model look pretty disadvantageous.

The car leasing system that Steve Jobs developed is another example of a time asset.

Other assets include about $ 20,000 worth of fixtures and equipment housed in a 2,000 - square - foot facility (leased until 2004) in a busy shopping center.

Nonperforming asset (excluding held - for - sale) levels declined $ 144 million or 7 percent sequentially to 2.44 percent of loans, leases and OREO, and delinquency trends remain consistent with pre-crisis levels.»

On its relationship with Bank of America Merrill Lynch, the conglomerate said, «With the exception of some modest asset - backed financing provided to some of our leasing subsidiaries, where business continues as usual, HNA Group has never engaged B.A.M.L. for any significant business.»

The discipline of investing in this asset class requires some knowledge of specialization; e.g., rental houses have different economic characteristics and rents than industrial warehouses, storage units, office buildings, or lease - back transactions.

It is also important to note that liabilities, such as outstanding bank loans, guarantees, lease agreements and payments to suppliers are usually not insured, leaving the personal assets of business owners pledged against these liabilities, and potentially leaving family members in financial distress.

What about hypothetical depreciation and amortization of the asset once we convert operating leases into assets and debt?

We make several adjustments to get from reported net assets to invested capital because companies can hide assets and liabilities off of the balance sheet in the form of reserves, operating leases, deferred compensation, and many other techniques.

«Brookfield Property Partners is a diversified global real estate company that owns, operates and develops one of the largest portfolios of office, retail, multifamily, industrial, hospitality, triple net lease and self - storage assets.»

Its Wholesale Banking segment offers commercial loans and lines of credit, letters of credit, asset - based lending, equipment leasing, international trade facilities, trade financing, collection, foreign exchange, treasury management, merchant payment processing, institutional fixed - income sales, commodity and equity risk management, corporate trust fiduciary and agency, and investment banking services, as well as online / electronic products.

The most notable adjustment was $ 1.4 billion (14 % of reported net assets) related to operating leases.

An asset - backed security (ABS) is a financial security collateralized by a pool of assets such as loans, leases, credit card debt, royalties or receivables.

Under the 2017 Plan, a change in control is defined to include (1) the acquisition by any person or company of more than 50 % of the combined voting power of our then outstanding stock, (2) a merger, consolidation, or similar transaction in which our stockholders immediately before the transaction do not own, directly or indirectly, more than 50 % of the combined voting power of the surviving entity (or the parent of the surviving entity), (3) a sale, lease, exclusive license, or other disposition of all or substantially all of our assets other than to an entity more than 50 % of the combined voting power of which is owned by our stockholders, and (4) an unapproved change in the majority of the board of directors.

This takes away the pain of having to sell your car — an asset with a value that begins to depreciate the minute you buy it — and eliminates the need for maze - like leasing contracts.

The firm specializes in the sale of multifamily and mixed - use assets, development sites, industrial dispositions, as well as, retail and office leasing.

J.C. Penney announced this week that it would close more than 100 stores, and rivals Kohl's and Macy's announced they would lease some of their retail space to other retailers in an effort to generate more revenue from real estate assets.

In Canada, PNC Bank Canada Branch, the Canadian branch of PNC Bank, provides bank deposit, treasury management, lending (including asset - based lending through its Business Credit division) and leasing and lending products and services (through its Equipment Finance division).

WeWork reports $ 43.7 million of capital - lease assets.

A transfer (including a lease) of assets or provision of services undertaken in Japan (domestic transactions) for business purposes is subject to consumption tax.

Some of these firms are looking to get into cannabis through diverse asset - backed lending investments --- things like equipment leasing.

Our investment management practice advises on investment funds, tax law and regulatory issues in the context of structuring various kinds of collective capital assets investing in private equity, real estate, renewable energy, leasing agreements and other asset classes.

We have assisted our clients with a variety of business needs, including business formation, business reorganization, asset protection, filing for copyrights and trademarks, selling or buying of a business, contract and lease negotiations, and franchise evaluations.

Commodity prices can influence asset values and future leasing agreements, said advisers Wilson HTM in its recent analysis of the listed Rural Funds Group.

Panelists, including Mark S. Bressler of Sasson & Cymrot, LLP, Matthew Kilty of Trinity Building and Construction Management Corp, Michael d'Hemecourt of Boston Realty Advisors, Mitchell Roberts of PR Restaurants and Jef Leon of Bergmeyer Associates, Inc., will discuss how restaurant owners can protect their assets and control costs when arranging a lease.

The @RocRedWings have been an important economic driver in our region for over 100 years and are an iconic community asset — that is why I requested an update from County Executive Dinolfo and Naomi Silver on the status of lease negotiations at Frontier Field.

News of the lease back - out comes as Degnan publicly questions whether the agency should sell off real estate assets and refocus its priorities on the $ 20 billion Hudson River Tunnel and the $ 10 billion bus terminal in Midtown.

Apart from seeking the interim forfeiture of the properties, the EFCC also prayed for «an order stopping any disposal, conveyance, mortgage, lease, sale or alienation or otherwise of the property / asset described in the schedule attached herein.»

MAS released «Public Assets: City - owned and Leased Properties» as part of its efforts to encourage more transparency when it comes to city planning.

Inconsistent local authority policies on leasing finance have been a barrier to some schools in the past, but with growing independence comes a new generation of savvy business managers who are more comfortable negotiating the lease finance they need to cover assets that will depreciate over the next three years.

In contrast, a finance lease will be for a specific longer period considered to be the full economic life of the asset.

Equipment leasing is a form of asset finance, the other most common form being hire purchase.

Operating & finance leases Operating leases are useful if the lessee needs the equipment to be updated or replaced frequently as: they run for shorter, specific periods shorter than the full economic life of the asset; the lessee is not liable for financing of the asset's full value; the lessee has use of the equipment, but not full ownership; and because the residual value belongs to the lessor.

A finance lease is defined as follows: «A finance lease is a lease that transfers substantially all the risks and rewards of ownership of an asset to the lessee.

In these circumstances the current value on receipt of the asset should be credited to the restricted fixed asset fund account in the statement of financial activities with details of the terms of the lease included as an additional note to the fixed asset note.

Our mission is to provide national planning, coordination and oversight for DOT's real property (facilities) and personal property assets in addition to oversight of building operations, lease / project / space management, and administrative support services for DOT Headquarters building and field facilities.

Sale - leaseback is useful for business owners who own a significant amount of fixed assets but have trouble obtaining financing due to poor credit, and wrap leases can be useful for existing borrowers who anticipate future borrowing needs.

IF Soap received something like 4.5 mm for software asset sale, the rest of the liquidation items could come in at the minimum (including the lease terminations) and soap would still have a value of appx.53, above its current.46.

Securities firms subsequently launched CDOs for a number of other assets with predictable income streams, such as automobile loans, student loans, credit card receivables and even aircraft leases.

3) From a location perspective; note that other assets in the portfolio might have better characteristics in terms of leasing or asset liquidity.

Debtors will also need to file additional forms including (1) schedules of assets and liabilities; (2) a schedule of current income and expenditures; (3) a schedule of executory contracts and unexpired leases; and (4) a statement of financial affairs.

File all bankruptcy schedules this includes completing all of the appropriate schedules (including the filer's assets and liabilities, executory contracts, unexpired leases, statement of financial affairs, and current income and expenditures).

The landlord is lending you the asset in return for maybe one - tenth of its value (total rent over a 12 month lease) if not less than that figure.