| HBS Case Collection
(Revised from original 2000 version)
Off-Balance Sheet Leases in the Restaurant Industry
Amid mounting concern by credit agencies about off-balance sheet liabilities, an analyst for one of the leading credit-rating agencies has been asked to make a presentation about off-balance sheet liabilities, the strategic analysis behind leasing versus purchasing property, and accounting for leases.
Keywords: Fair Value Accounting;
Financial Services Industry;