Equipment leases

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  • In this chapter we examine various types of term debt as well as lease financing. After studying chapter 21, you should be able to: Describe various types of term loans and discuss the costs and benefits of each; explain the nature and the content of loan agreements, including protective (restrictive) covenants; discuss the sources and types of equipment financing; understand and explain lease financing in its various forms.

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  • This chapter presents the following content: Guidelines for selecting equipment, renting vs. leasing, warranty vs. guarantee, standard equipment, equipment analysis, hints for completing the foodservice equipment analysis.

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  • WasatchBank recently held an auction to dispose of various assets it had obtained through foreclosures and other loan settlements. Representatives of Aragon Semi Conductors attended the auction to bid on an abandoned manufacturing plant that WasatchBank included in the sale. The auction brochure listed the manufacturing plant as including all land, buildings, and equipment. The brochure indicated that an independent appraisal had been conducted and that land was separately valued at $3,500,000, the building at $7,000,000, and the equipment at $14,500,000.

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  • Explain to parents that washing or rinsing soiled diapers and clothing increases the chances that you and the children may be exposed to germs that cause diseases. Although receiving soiled clothes is not pleasant, remind parents that this policy protects the health of all children and providers. Each item of sleep equipment, including cribs, cots, mattresses, blankets, sheets, etc., should be cleaned and sanitized before being assigned to a specific child. The bedding items should be labeled with that child's name, and should only be used by that child.

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  • The AgVANTAGE leasing program is a working model of a type of credit line. The program currently provides funding support (co-financing or partial guarantees) to share risk on equipment leases to the agricultural sector. This program was developed as a support service for the production, processing, and marketing components of the AgVANTAGE project. The leasing program is funded with $500,000 and combined with the leverage of the leasing companies’ capital it is projected to eventually provide $1 million in assistance.

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  • Remember that your landlord can still hold YOU, the person who signed the primary lease, responsible for any damage that your subtenant commits. You would then have to sue your subtenant for the money. Note: If you are a subtenant and pay a security deposit to the primary tenant, you may want to get a statement authorizing you to collect the tenant’s deposit from the landlord when you move out. You probably will also want to document the apartment’s condition when you move in.

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  • Chapter 5 - Using and maintaining office equipment. After studying this chapter you will be able to understand: Describe the types of office equipment used in a medical practice, explain how each piece of office equipment is used, list the steps in making purchasing decisions for office equipment, compare and contrast leasing and buying,...

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  • Copenhagen Corporation obtained an investment in the stock of Amsterdam Corporation. The intent of the investment was not to obtain control or to exert significant influence. Winsloe has no plans to trade the investment for near-term profits. Following is a description of the activity related to the investment in Amsterdam Corporation:

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  • Shaw Corporation recently requested a contractor to prepare a proposal to refurbish the exterior of its office building. Shaw wanted to give its building a “face lift.” The contractor provided the following bid document: Add extension to front porch approach $70,000 Install shrubs and trees 8,750 Replace rotting exterior siding material 26,250 Replace burned out exterior light bulbs 1,750 Assume that Shaw Corporation agreed to the bid, and authorized the work. What journal entry would be appropriate for each of the above expenditures?...

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  • Financing new equipment -- from computers to phone systems to capital equipment and other gear you need to run your company -- is a major issue for many small business owners. Leasing, instead of purchasing, can be a cost-effective option, particularly if you don't have the cash on hand, but need the equipment. In fact, you might want to consider leasing even if you do have the cash to invest. By leasing, you might find that you can regulate your cash flow more effectively, because you have predictable, regular monthly installments as opposed to a single lump sum payment. Plus, leasing......

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  • Frame Relay has become the most widely used WAN technology in the world. Large enterprises, governments, ISPs, and small businesses use Frame Relay, primarily because of its price and flexibility. •Moreover, Frame Relay provides greater bandwidth, reliability, and resiliency than private or leased lines. •Frame Relay reduces network costs by using less equipment, less complexity, and an easier implementation.

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  • Your corporate network equipment currently includes a 4006 Core switch with an L3 module for VLAN routing and a Cisco 2600 external access router. Connected to your corporate network via a 128k leased line is your branch network that includes a 2600 Cisco WAN router and a 2600XL switch for local access. Your corporate network is segmented into four functional VLANs for better network management. VLANs include “Accounting”, “Marketing” and “Engineering” for the users and “default” used for the native VLAN network management.

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  • Liên kết trên đường leased line là liên kết tín hiệu số, có tốc độ lên tới 2.048Mbps (với cáp đồng). Thiết bị đầu cuối là NTU (Network Terminal Unit) còn gọi là DSU/CSU (Channel Service Unit/ Data Service Unit) tác dụng như một DCE (Data Circuit Equipment). Các NTU có thể có nhiều loại với nhiều tốc độ khác nhau

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  • This manual implements Air Force Policy Directive (AFPD) 32-10, Installations and Facilities, by providing guidance for base and command liquid fuels maintenance (LFM) personnel with guide procedures for field maintenance of permanently installed Air Force-owned, -leased, or -controlled petroleum storage and dispensing systems. It also supplements detailed manufacturers’ instructions on specific equipment and applies to all Air Force systems and activities for which the civil engineer (CE) has maintenance responsibility....

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  • Private SONET networks provide large multi-site enterprise customers and campuses a simple cost-effective way to interconnect each site or building using their own fiber, leasing SONET bandwidth or leasing dark fiber. Large enterprise customers typically have multiple sites in a metro or campus area. In addition to requiring connectivity to corporate headquarters, many of these sites need to be interconnected. Since building a physical mesh network can become quite expensive, enterprise customers require a cost-effective solution that can interconnect their sites.

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  • Mobile operators in Europe are being squeezed on several fronts, not least of which is space. Explosive growth from popular voice services has forced them to continuously increase the capacity of their backhaul networks consisting largely of leased lines that connect to terminating multiplexers. Increasingly, space is becoming precious—and expensive—real estate in remote cabinets housing this equipment.

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  • IIFT has its Data Centre equipped with Unified Storage, Virtualized Server Environment, Web Servers, Email Servers, etc. for the use at the Institute. For its internet requirements IIFT avails 24 MBPS leased line with three backup ISP on load balancing. Apart from this, IIFT also uses video conferencing facility to connect to a global audience spread across Africa, Europe and South East Asia. IIFT's...

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  • As seen above, the leasing sector is new but growing and leases are written for three-to-five year terms. The banking sector is consolidating, assets are growing, deposits are on the increase, and the sector is liquid. However, the banks perceive the rewards of short-term lending utilizing highly liquid assets and long-term loans utilizing real estate as collateral are greater than the risks of long-term lending to the agriculture or industrial sectors secured by equipment.

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  • While overall demand for new construction equipment is likely to remain relatively modest in 2013, slightly more firms plan to lease equipment this year than purchase it, reflecting continued caution among hard-hit firms. Specifically, 64 percent of firms plan to purchase some kind of construction equipment this year while 77 percent of firms plan to lease new equipment in 2013. Among firms planning to purchase equipment, more than two-thirds report plans to purchase $250,000 or less worth of equipment.

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  • In a similar vein, Azuri Technologies has focused its attention on African villages that are too remote to have any connection to an electric power grid. Azuri’s technology uses solar cells and the latest lithium battery technology to run two powerful LED lights for up to eight hours, eliminating the need for expensive kerosene lamps. What makes Azuri unique is its business model. Instead of selling the system, Azuri leases it at a cost that even poor villagers can afford. The basic equipment is available for a nominal fee, and the customer then leases time on it by purchasing...

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