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OverviewNet 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 DetailsAuthor: Ken MillerPublisher: Practising Law Institute Imprint: Practising Law Institute Dimensions: Width: 15.10cm , Height: 1.60cm , Length: 23.00cm Weight: 0.444kg ISBN: 9781402427237ISBN 10: 1402427239 Pages: 316 Publication Date: 01 November 2016 Audience: General/trade , General Format: Paperback Publisher's Status: Active Availability: Available To Order ![]() We have confirmation that this item is in stock with the supplier. It will be ordered in for you and dispatched immediately. Table of ContentsChapter 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 LeaseReviewsAuthor InformationTab Content 6Author Website:Countries AvailableAll regions |