The services include the vehicle Controlling under technical and commercial aspects as part of the Land of Saxony-Anhalt and the Zweckverband Greater Braunschweig (CC) granted residual value guarantee
in the transport contract Diesel power Saxony-Anhalt.
com will offer a suite of risk management tools to aid aircraft and aircraft component manufacturers, aircraft leasing companies, and financial institutions in the analysis and measurement of risk related to asset and residual value guarantees
, aircraft leasing, securities, and manufacturer-contingent liability portfolios.
Accounting problem: If a lessee grants the lessor a first-loss or residual value guarantee
on land and building leases and the land is 25% or more of the leased property's fair value, should the entire guarantee amount be allocated to the building for purposes of the economic life or 90% tests for lease capitalization?
This issue, Impact of Nonsubstantive Lessors, Residual Value Guarantees
, and Other Provisions in Leasing Transactions, considers whether a lessee should consolidate a special-purpose entity (SPE) lessor in a transaction structured to be an operating lease.
Note: The Lessor does not include any residual value guarantees
by the lessee or any bargain purchase option in the lease payments calculation.
If the present value of the lease payments is less than or equal to the fair value of the asset and collectability of amounts necessary to satisfy the residual value guarantees
is probable, the lessor must classify the lease as a direct financing lease.
Specifically, payments that are not capitalized, such as renewal options not considered sufficiently probable, as well as capitalized contingent payments, such as usage-contingent rentals and residual value guarantees
, should be described appropriately in the notes.
Examples include equity, subordinated debt, residual value guarantees
, fixed-price purchase options, the risk of nonpayment of a nonrecourse loan, the risk of loss from application of a reserve fund, letter of credit, or other credit enhancement, and incentive fees based on "net income" (as opposed to market-based fees).
Rover dealers can also handle any part-exchange vehicles, provide residual value guarantees
, give better delivery times and provide good local service and test drives.
There are three ways that have been used to structure residual value support in auto lease securitization transactions: (1) third party residual value insurance, (2) residual value guarantees
and (3) reserve accounts.
The present value of the lease payments and residual value guarantees
is equal to, or more than, substantially all of the fair value of the leased asset.