Detail Buy or Lease : The Eternal Question   Oleh:  Burgess, Deanna Oxender Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 187 no. 4 (1999), page 25-34. Topik: LEASING; buy or lease; eternal question Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.8 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel It's easy to understand the allure of auto leasing: Consumers make lower monthly payments ; dealers gain volume, move expensive inventory - and keep customers. So it's not surprising to find that one of every three new cars on the road today is leased. Although lease contracts have become more flexible and can be tailored to meet individual needs, many consumers still prefer to buy rather than lease. CPA s can help clients decide whether to lease or buy by advising them on the fairness of lease fees, dealer profit, the relevance and reliability of lease data and the overall desirability of leasing vs. buying. Financial managers in business and industry also may use such information in their capital budgeting decisions. CPA s and their clients should be aware that dealer profit is highly negotiable and often is a function of the dealership and leasing company selected as well as dealer add - ons such as rustproofing, extended warranty, custom detailing, lease options and financing alternatives. As CPAs identify new assurance services and develop new competencies, a client - focused mind - set will enable them to offer independent professional services that improve the quality of available information. Although leasing assurance is not one of the original six services outlined by the AICPA assurance services committee, consultation on leasing vs. buying should be considered on a future list of expanded assurance services. The evidence provided here indicates leasing generally saves money and gives consumers an opportunity to drive nicer, newer cars than they otherwise could afford. Buying, on the other hand, minimizes risk and retains equity. To help clients make the best choice, CPA s need tools that will help them understand the terms, preferences, calculations and cash flows of the auto lease vs. buy decision. The information outlined here provides the elements necessary for a complete toolbox,' including background information on terminology, strategies from an auto dealer and other key factors. The dealership tips give CPA s valuable insight into auto industry trade issues affecting lease transactions. A spreadsheet framework for the lease - buy decision provides capital budgeting advice. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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