Overview

Net Leases and Sale-Leasebacks: A Guide to Legal, Tax and Accounting Strategies covers of every aspect of the ownership, financing, documentation, taxation and accounting for net leases and sale-leasebacks. The book focuses on those areas where the treatment of net leases and sale-leasebacks differs from the treatment of other forms of real estate investment. This new title authored by specialist Ken Miller (Gorman & Miller) provides a detailed discussion of the important concepts underlying transactions in this area, as well as a clause-by-clause explanation of the mandatory and optional provisions of a net lease investment agreement. Net Leases and Sale-Leasebacks: A Guide to Legal, Tax and Accounting Strategies includes in-depth guidance on sophisticated and complex structuring issues involving real estate, regulatory, bankruptcy, tax and financial accounting concerns.

Full Product Details

Author:   Ken Miller
Publisher:   Practising Law Institute
Imprint:   Practising Law Institute
Dimensions:   Width: 15.10cm , Height: 1.60cm , Length: 23.00cm
Weight:   0.444kg
ISBN:  

9781402427237

ISBN 10:   1402427239
Pages:   316
Publication Date:   01 November 2016
Audience:   General/trade ,  General
Format:   Paperback
Publisher's Status:   Active
Availability:   In stock  
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Table of Contents

Chapter 1:Economics of Net Leases and Sale-Leasebacks Chapter 2:The Lease Chapter 3:Bankruptcy Considerations Chapter 4:Financing Chapter 5:Tax Considerations Chapter 6:Regulatory Considerations for the Owner-Landlord Chapter 7:Financial Accounting Treatment Appendix A:Deriving the Simplified Formula for Perpetual Cash Flows Appendix B:US Corporate Average Fifteen-Year Cumulative Default Rates 1981-2013 (%) Appendix C:Description of Long-Term Issuer Ratings from the Major Ratings Agencies Appendix D:Calculating Expected Variability of Returns Under GAAP Appendix E:Net Lease

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