Publications
Publications
- October 2000 (Revised October 2000)
- HBS Case Collection
Off-Balance Sheet Leases in the Restaurant Industry
By: Amy P. Hutton, Paul M. Healy and Jacob Cohen
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
Citation
Hutton, Amy P., Paul M. Healy, and Jacob Cohen. "Off-Balance Sheet Leases in the Restaurant Industry." Harvard Business School Case 101-033, October 2000. (Revised October 2000.)
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