Equipment Financial Leasing Practices and Costs: An Empirical Study

This paper is the report of the study of 520 financial lease contracts from the files of four lessor firms. In addition to establishing descriptive material on the sample, information on lease costs and variables influencing lease costs was inferred.

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Bibliographic Details
Published in:Financial management 1977-04, Vol.6 (1), p.33-40
Main Authors: Sorensen, Ivar W., Johnson, Ramon E.
Format: Article
Language:English
Subjects:
Automobile leases
Collateral
Costs
Debt
Deferred expenses
Equipment leases
Finance leases
Investment return rates
Investment tax credits
Lease agreements
Leases
Leasing
Studies
Two Papers on Leasing Practices
Variable costs
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Description
Summary:This paper is the report of the study of 520 financial lease contracts from the files of four lessor firms. In addition to establishing descriptive material on the sample, information on lease costs and variables influencing lease costs was inferred.
ISSN:0046-3892
1755-053X
DOI:10.2307/3665493