ABC is the premier program for analyzing big-ticket leases of assets of any type, including solar, wind, equipment, and real estate. ABC can optimally structure new leases, refinance existing leases, and analyze portfolios of leases. Leases can be leveraged, direct, or operating, and are subject to US tax law or foreign tax regimes.
ABC users can optimize leases using traditional objectives, such as yield or present value of rents, or using a custom objective. Other optimized aspects in leases are Section 467 rent structures, debt and equity mix, debt repayment schedule, IRS true lease guidelines, FAS 13 reporting, and lessor return requirements.
In addition to lessor analysis, ABC can optimize after-tax economics for the lessee, and can produce a comprehensive comparative analysis of lease versus buy and sell/leaseback versus retain scenarios.
ABC has hundreds of built-in and customized reports, including many specifically for leases, such as lessor and lessee accounting and termination reports.