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  2. Equipment leasing vs. financing - AOL

    www.aol.com/finance/equipment-leasing-vs...

    Equipment leasing gives you access to much-needed equipment without the higher monthly cost associated with a loan. In many cases, your business can also avoid a down payment, saving you thousands.

  3. Lease Buyout Taxes: Everything You Need to Know - AOL

    www.aol.com/lease-buyout-taxes-everything-know...

    To calculate your lease buyout taxes, the first thing you need to do is find out the residual value, which is an estimate of how much the vehicle will be worth at the end of your term.

  4. Equivalent annual cost - Wikipedia

    en.wikipedia.org/wiki/Equivalent_annual_cost

    Estimating the cost savings required to justify the purchase of new equipment. [13] Determining the cost of continuing with existing equipment. [14] Where an asset undergoes a major overhaul, and the cost is not fully reflected in salvage values, to calculate the optimum life (i.e., lowest EAC) of holding on to the asset. [15]

  5. Cost basis - Wikipedia

    en.wikipedia.org/wiki/Cost_basis

    Basis (or cost basis), as used in United States tax law, is the original cost of property, adjusted for factors such as depreciation.When a property is sold, the taxpayer pays/(saves) taxes on a capital gain/(loss) that equals the amount realized on the sale minus the sold property's basis.

  6. Accounting for leases in the United States - Wikipedia

    en.wikipedia.org/wiki/Accounting_for_leases_in...

    At the same time, the asset is depreciated. If the lease has an ownership transfer or bargain purchase option, the depreciable life is the asset's economic life; otherwise, the depreciable life is the lease term. Over the life of the lease, the interest and depreciation combined will be equal to the rent payments.

  7. What Is Residual Value When Leasing a Car? Plus How to ... - AOL

    www.aol.com/residual-value-leasing-car-plus...

    When buying out a car lease, it's important to ensure the asset's residual value is lower than the market value. If the car is worth more than the residual value, a buyout can be a good idea. If ...

  8. Capitalization rate - Wikipedia

    en.wikipedia.org/wiki/Capitalization_rate

    Capitalization rate (or "cap rate") is a real estate valuation measure used to compare different real estate investments.Although there are many variations, the cap rate is generally calculated as the ratio between the annual rental income produced by a real estate asset to its current market value.

  9. Allowance for Loan and Lease Losses - Wikipedia

    en.wikipedia.org/wiki/Allowance_for_Loan_and...

    Some of the general challenges that financial institutions face with regards to the ALLL estimation include the manual, time-intensive nature of the reserve estimation process each month or quarter; producing adequate documentation and disclosures; incorporating new accounting standards and regulations released by FASB and federal regulatory bodies, and increased scrutiny on the assumptions ...

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