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コーポレートファイナンス下巻26章リースプレゼン用
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MASAHIRO KOIZUMI
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コーポレートファイナンス下巻26章リースプレゼン用
1.
26章 リース 2010年/12/04 29
期 小泉 雅大
2.
リースとは何か 期間 資産の状態
サービスレベル メンテナンス・保険・資産税 短期 長期 全て 部分的 新規 既存 オペレーティング ファイナンス (キャピタル・フルペイアウト) フルサービス (レンタル) ネット ダイレクト セール・アンド・リースバック レバレッジド
3.
オペレーティングリースとファイナンスリース 購入 リース
(支払リース料) 借入 リース ( リース負債 ) ファイナンスリース オペレーティングリース 等価年間費用 オプション 等価融資
4.
オペレーティング・リース = NPV
(利率、値の範囲)+ 0 年度 CF = PMT (税率、期間、 PV 、 FV 、支払期日) 等価年間費用との比較
5.
オペレーティングリースが 成り立つ条件 支払リース料
等価年間費用 賃貸人の資産購入価格 管理費 賃借人の資産購入価格 管理費 1 2 有用なオプション 1 . 2万6000ドルで1年間のリース⇛ ただし二年目以降のリース料は不確実 2 . 2万8000ドルで6年間のリース⇛ ただし、一年経過後、いつでもリース解除可能 2000ドルは保険料
6.
ファイナンシャルリース 賃貸人と賃借人の関係 賃貸人
賃借人 資産の保有者 法律上、税務会計上 リース終了後の法的所有権 経済的な観点 資産を活かした利益を享受 減価償却による 節税効果 ◯ ☓ 課税対象 リース料( 賃貸料所得) 税控除 リース支払料 賃借人破産時 (免責) リース料を受け取れる リース料を引き続き支払う 賃借人破産時 (棄却) リース資産の回収
7.
ファイナンシャルリース 等価融資との比較
8.
ファイナンシャルリースが 選択される条件 0
リースの価値 1 ※ 資産を取得する場合リースが有利なだけで資産を取得すべきかを示すものではない。 2 賃貸人の税率が、賃借人の税率に比べて低い時 ⇛ 連邦政府を犠牲にして、双方が利益を得る。
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