Profile of Accounting and Pricing Practices in the Leasing Industry

Final Report
June 5th 2000

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Table of Contents

• 1.0 Executive Summary
  • 1.1 Background
  • 1.2 Analysis of the Leasing Industry
  • 1.3 Recommendations
  • 1.4 Qualifications
  
   
• 2.0 The Context
  • 2.1 Objectives and Terms of Reference
  • 2.2 Key Assumptions
  • 2.3 This report
  • 2.4 Methodology and Interviews
  
   
• 3.0 Recommendations for the Capital Leasing Pilot
  • 3.1 Defining Loss
  • 3.2 The Leasing Business Model
  • 3.3 Program Trade Offs
  • 3.4 A Framework for Choosing the Interest Rate and the Guarantee Rate
    • 3.4.1 The Guarantee Rate
    • 3.4.2 The Interest Rate
  • 3.5 Recommendations on technical issues
    • 3.5.1 Defining Default
    • 3.5.2 Payment and collection of government fees
  
   
• Appendix 1: Detailed Review of Findings
   
• Appendix 2: Calculation of the Lease Payments