The Cost of Leasing
作者:
R. Conrad Doenges,
期刊:
The Engineering Economist
(Taylor Available online 1971)
卷期:
Volume 17,
issue 1
页码: 31-44
ISSN:0013-791X
年代: 1971
DOI:10.1080/00137917108902698
出版商: Taylor & Francis Group
数据来源: Taylor
摘要:
Most of the literature on leasing concentrates on methods of analysis that employ net present value techniques. The cost of leading, expressed as a rate of return after taxes, has been generally overlooked. This article develops an accurate method for determining the after-tax cost of leasing and considers the effects and implications of this method on leasing decisions and the determination of the cost of capital.
点击下载:
PDF (157KB)
返 回