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Case
| HBS Case Collection
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2000
(Revised from original 2000 version)
Off-Balance Sheet Leases in the Restaurant Industry
by
Amy P. Hutton, Paul M. Healy and Jacob Cohen
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Abstract
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;
Property;
Leasing;
Financial Statements;
Capital Structure;
Credit;
Financial Services Industry;