taxpreparation

Most of the leases are for a substantial part of the equipment''s useful life, and therefore the lessee needs to be very credit-worthy. Often the lessor will be in different jurisdictions than the lessee, and Citicorp will determine the optimum jurisdiction after taking into consideration the tax impact on the lessee of entering into the transaction. Principal investor jurisdictions include the U.S., Germany, taxpreparation Japan, the U.K. and France. Since leases are treated in many countries as off balance sheet finance, Citicorp has also designed some shorter term lease structures which we intended to be treated as leases for accounting purposes, but may be loans for tax purposes. Such leases allow a company to raise 100% finance, taxpreparation pay low rentals and have an option to acquire the equipment in the future at a predetermined price. This will result in an improvement in the income statement without a balance sheet impact. taxpreparation There will be some disclosure taxpreparation of lease rates which rating agencies will use to taxpreparation increase liabilities.

Because asset-backed securities represent rights to future cash flow from the underlying collateral, they offer investors the benefits of high credit quality as well as yield enhancement. Our company has led the market in securitizing assets including mortgages, home equity taxpreparation loans, credit card receivables, trade receivables and auto loans through structures such as bonds, notes, commercial paper, Euronotes, Eurobonds, certificates of deposit, pass-through and pay-through securities and property income certificates. We also serve as trustee, taxpreparation registrar and paying agents on the securities. Global Equipment Finance When "use" of a fixed asset is more important to your taxpreparation company than "ownership" of it, Our company will help you get the equipment you need in a manner that keeps your working capital working while creating tax and accounting advantages. Our experience covers taxpreparation a wide range of leasing and equipment finance transactions, including general equipment and vehicle master lease programs, vendor programs, secured franchise financing, and dealer financing, as well as leasing programs for ships and rail cars.