Warren & Selbert provides a number of reference tools to assist our clients in their use of ABC and LINK, including:
User Guides
Complete reference manuals for ABC and CALC (also available within the Warren & Selbert online help system when logged on to ABC).
Contact us for a special user name and password to view and download these materials. This is not your ABC user name and password.
- Introduction to ABC (US) (A4)
- Templates in ABC (US) (A4)
- ABC Question Reference (US) (A4)
- ABC Command Reference (US) (A4)
- CALC Reference (US) (A4)
- ABC Macro Reference (US) (A4)
- ABC Report Reference (US) (A4)
Partnership Topics
Explanations and definitions of content common in most partnership flip structures.
- Partnership Flip Transactions
- Capital Accounts and Outside Basis
- IRR and XIRR
- Tax Flip and Cash Flip
- Excess Distributions and Suspended Loss
- HLBV Accounting
- Share of Liabilities
- Minimum Gain
- Master Tenant Inverted Lease
- 163(j): Excess Business Interest
- Mid-Quarter and Short First Tax Year Depreciation
- ABC Calculator for Depreciation with Short First Tax Year and Mid-Quarter Convention
- Revaluations and Book-Ups
External Articles
- Tax Geek Tuesday: How Does the New Limitation on Deducting Business Interest Expense Work (Section 163(j))? (Forbes, February 6, 2018)
- Tax Geek Tuesday: Applying Section 704(c) to Contributions of Property to a Partnership (Forbes, August 15, 2017)
- Tax Geek Tuesday: Making Sense of Partnership Book-Ups (Forbes, September 21, 2015)
- Tax Geek Tuesday: Understanding Partnership Distributions, Part 2–The Mixing Bowl Rules (Forbes, August 25, 2015)
- Tax Geek Tuesday: Understanding Partnership Distributions, Part 1 (Forbes, January 20, 2015)
Leasing Topics
Explanations and definitions of content common in lease structures.
- Tax Equity Financial Structures
- Solar Sale Leaseback
- Solar Lease Pass-Through
- 467 Rent Structures
- Book Gain On Sale
- Early Buyout Options
- Duration And Average Life
- Termination Values
- IRS True Lease Guidelines
- Mid-Quarter and Short First Tax Year Depreciation
- ABC Calculator for Depreciation with Short First Tax Year and Mid-Quarter Convention
Presentations
Handouts and PowerPoint presentations.
- ABC Information Sheet
- PSHIP Presentation
- Sale-Leaseback Presentation
- Lease Pass-Through Presentation
- PSHIP Multiple-Investor Partner Support
- PSHIP Reconciliation of Actuals to Forecasts
- PSHIP Portfolio Analysis
- PSHIP Nested Partnership Investments
- ABC Proforma
- ABC API Excel Tool
- ABC Web Flyer
- PSHIP Formulas Flyer
Newsletters
Periodic newsletters sent to our email subscribers.
- Summer 2017
- Fall 2016
- Summer 2016
- Spring 2016
- Fall 2015
- Summer 2015
- Spring 2015
- Winter 2015
- Fall 2014
- Summer 2014
- Spring 2014
- Winter 2014
Publications
Downloadable published articles.
- Tax Equity with Tax Rate Uncertainty (North American Clean Energy, November/December 2017)
- Lease Price World Tour (Leasing Life, August 2006)
- Why isn’t Lease Pricing Simple? (Leasing World, June 2006)
- European Lease Pricing and Optimization (World Leasing Yearbook, 2006)
- International Lease Pricing (Asset Finance & Leasing Conference, 27-28 June 2006)