| Asset Cost |
|
| Lease Term (months) |
|
| Month in which lease begins |
|
| Year in which lease begins |
|
| |
|
| Depreciable life for tax purposes: |
|
| First year depreciation convention: |
|
| |
|
| Lessee expects to purchase asset at end of lease term: |
|
|
Yes |
|
| Expected fair market purchase price of asset at end of lease term |
|
| Purchase option amount |
|
|
No |
|
| Expected fair market selling price of asset at end of lease term |
|
| Expected administrative cost of selling asset in buy case |
|
| |
|
| Security deposit |
|
| Fees paid by lessee |
|
Upfront one-time
fees |
|
Recurring periodic
fees |
|
Frequency of recurring
fees |
|
First month for
recurring fee |
|
| |
|
| Fees paid in buy case |
|
Upfront one-time
fees |
|
Recurring periodic
fees |
|
Frequency of recurring
fees |
|
First month for
recurring fee |
|
| |
|
| Frequency of rental payments: |
|
| Number of rent payments paid at lease commencement: |
|
| |
|
| Enter the schedule of rents |
Number of payments Amount of payment
|
| |
|
| Lessee's cost of capital: |
|
lessee's debt rate |
|
lessee's after tax (ROE) |
|
| Amount of debt to include in Buy case: |
|
Enter the specified loan amount (0-100%) |
|
| |
|
| Lessee's tax assumptions: |
|
Month of lessee's tax year end |
|
Marginal federal
tax rate |
|
Marginal state tax rate |
|
| Recognition of tax benefits: |
|
| If lessee is currently subject to the federal Alternative
Minimum Tax: |
|
AMT tax rate |
|
Final year in which
lessee expects to be in AMT |
|
| If lessee is currently in a tax loss carry forward
position, enter the following: |
|
Final year in which
lessee expects to be in loss carry forward |
|
| |
|
|
