Financial Statement Impact of the Rent/Lease/Buy Decision for Contractors using Heavy Equipment

by Raymond E. Ziler, Arthur Anderson & Co, Chicago, IL, USA,

Document Type: Proceeding Paper

Part of: Earthmoving and Heavy Equipment


Contractors with substantial equipment requirements must carefully weigh all of the quantitative and qualitative factors related to how they finance their equipment. Certain of these factors deal with how analysts, sureties, lenders, and others will perceive the effects of the transactions on the financial statements in the context of bond underwriting requirements, prequalification levels, borrowing capacity and valuing the equity of the company.

Subject Headings: Financial management | Contractors and subcontractors | Construction equipment | Equipment and machinery | Value engineering | Financing | Agreements and treaties | Procurement

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