MANAGERIAL PERSPECTIVES ON THE TRANSPORTATION EQUIPMENT LEASING DECISION

Leasing as a viable alternative to purchase of assets is no longer used solely by organizations with credit ratings which preclude direct access to debt capital. This paper discusses ownership tax benefits, lease types, lease provision analysis, and a model by which a lease-versus-purchase decision may be made. Economic aspects of the purchase decision are reduced to an "annuity equivalent" figure that may be compared with the yearly lease fee.

  • Availability:
  • Corporate Authors:

    American Society of Traffic and Transportation

    547 West Jackson Boulevard
    Chicago, IL  United States  60606
  • Authors:
    • Langley Jr, C J
    • WOOD, W R
  • Publication Date: 1979

Media Info

Subject/Index Terms

Filing Info

  • Accession Number: 00196101
  • Record Type: Publication
  • Files: TRIS
  • Created Date: Jul 31 1979 12:00AM