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For both small and large fleets, choosing the correct lease type requires consideration of costs, utilization, and remarketing scenarios.
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Serving the small- to mid-size fleet market, 55 percent of Union Leasing’s portfolio is comprised of light- and medium-duty trucks. Recently, it acquired Express 4x4 Truck.
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The move to put lease obligations on the balance sheet brings up questions on whether the change would affect a company’s ability to borrow money, its financial statements and the accounting of closed- and open-end leases.
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Fleet managers are wise to read the entire lease agreement and familiarize themselves with the terms and conditions under which they will be doing business. For it is the business side that impacts the fleet manager most.
Read More →The FASB and IASB have put a new leasing project on their agendas. The outcome will be the creation of one leasing standard applied worldwide. Is this the beginning of the end of off-balance sheet accounting for fleet leases?
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