Lease or Purchase Theory and Practice / by A.C.C. Herst.

Leasing of capital assets has become an important financing method, not only in the United States but in most West European countries as well. As a result, more and more often, practitioners and theorists are confronted with the lease-or-purchase issue. It may be rather difficult, however, to resolv...

Full description

Saved in:
Bibliographic Details
Main Author: Herst, A.C.C (Author)
Corporate Author: SpringerLink (Online service)
Format: eBook
Language:English
Published: Dordrecht : Springer Netherlands : Imprint: Springer, 1984.
Edition:1st ed. 1984.
Series:Dimensions of International Business ; 4
Springer eBook Collection.
Subjects:
Online Access:Click to view e-book
Holy Cross Note:Loaded electronically.
Electronic access restricted to members of the Holy Cross Community.

MARC

LEADER 00000nam a22000005i 4500
001 b3230494
003 MWH
005 20191026051659.0
007 cr nn 008mamaa
008 121227s1984 ne | s |||| 0|eng d
020 |a 9789400956407 
024 7 |a 10.1007/978-94-009-5640-7  |2 doi 
035 |a (DE-He213)978-94-009-5640-7 
050 4 |a E-Book 
072 7 |a KFF  |2 bicssc 
072 7 |a BUS027000  |2 bisacsh 
072 7 |a KFF  |2 thema 
100 1 |a Herst, A.C.C.  |e author.  |4 aut  |4 http://id.loc.gov/vocabulary/relators/aut 
245 1 0 |a Lease or Purchase  |h [electronic resource] :  |b Theory and Practice /  |c by A.C.C. Herst. 
250 |a 1st ed. 1984. 
264 1 |a Dordrecht :  |b Springer Netherlands :  |b Imprint: Springer,  |c 1984. 
300 |a 300 p.  |b online resource. 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
347 |a text file  |b PDF  |2 rda 
490 1 |a Dimensions of International Business ;  |v 4 
490 1 |a Springer eBook Collection 
505 0 |a 1 Introduction -- 2 Concepts and Requirements -- 3 Financial Leasing: Analysis of Some Lease Evaluation Models Recommended in Literature -- 4 Financial Leasing: Towards a Model Meeting the Requirements -- 5 Operating Leases -- 6 Empirical Evidence -- 7 Leasing in Some West European Countries -- 8 Summary of Main Conclusions -- Appendix 1 Financial Leasing -- Appendix 2 Operating Leasing -- Indexes. 
520 |a Leasing of capital assets has become an important financing method, not only in the United States but in most West European countries as well. As a result, more and more often, practitioners and theorists are confronted with the lease-or-purchase issue. It may be rather difficult, however, to resolve this issue since there is a multitude of lease-or-purchase models that vary widely in assumed initial conditions, form, and content. In this book, I review and evaluate a number of these models, paying attention to financial leases as well as to operating leases. The models will be analyzed verbally, by means of a numerical example and utilizing uniform mathematical nota­ tion. After having discussed the theoretical achievements in this area, I investigate the reasons why preference is given to leasing in real-world situa­ tions and then look into any differences in legal provisions, income tax systems, and accounting regulations in various countries as they may affect the leasing of capital assets. Consequently, I feel that this book is a helpful instrument for both theorists and practitioners confronted with the lease-or­ purchase decision. Many people made valuable contributions toward developing this book, among others my colleagues of the Department of Business Finance of Erasmus University, Rotterdam. Besides, I am especially indebted to Pro­ fessor Dr. A. I. Diepenhorst for his advice and suggestions, to an anonymous reviewer for helpful comments, and to Mrs. M. Leutscher-Van den Berg for her patient help in preparing the various versions of the manuscript. 
590 |a Loaded electronically. 
590 |a Electronic access restricted to members of the Holy Cross Community. 
650 0 |a Finance. 
650 0 |a Accounting. 
650 0 |a Bookkeeping . 
650 0 |a Business. 
650 0 |a Management science. 
690 |a Electronic resources (E-books) 
710 2 |a SpringerLink (Online service) 
773 0 |t Springer eBooks 
830 0 |a Dimensions of International Business ;  |v 4 
830 0 |a Springer eBook Collection. 
856 4 0 |u https://holycross.idm.oclc.org/login?auth=cas&url=https://doi.org/10.1007/978-94-009-5640-7  |3 Click to view e-book  |t 0 
907 |a .b32304948  |b 04-18-22  |c 02-26-20 
998 |a he  |b 02-26-20  |c m  |d @   |e -  |f eng  |g ne   |h 0  |i 1 
912 |a ZDB-2-SBE 
912 |a ZDB-2-BAE 
950 |a Business and Economics (Springer-11643) 
902 |a springer purchased ebooks 
903 |a SEB-COLL 
945 |f  - -   |g 1  |h 0  |j  - -   |k  - -   |l he   |o -  |p $0.00  |q -  |r -  |s b   |t 38  |u 0  |v 0  |w 0  |x 0  |y .i21436599  |z 02-26-20 
999 f f |i 622273cf-fed2-52cb-ab82-47a5fa7f8499  |s c577eb82-66b7-5e1d-a238-e772e8423c18  |t 0 
952 f f |p Online  |a College of the Holy Cross  |b Main Campus  |c E-Resources  |d Online  |t 0  |e E-Book  |h Library of Congress classification  |i Elec File