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  • October 2000 (Revised October 2000)
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Off-Balance Sheet Leases in the Restaurant Industry

By: Amy P. Hutton, Paul M. Healy and Jacob Cohen
  • Format:Print
  • | Pages:15
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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

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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About The Author

Paul M. Healy

→More Publications

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    • December 2023 (Revised August 2024)
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    Monsters in the Machine? Tackling the Challenge of Responsible AI

    By: Paul M. Healy and Debora L. Spar
More from the Authors
  • Revenue Recognition at Stride Funding: Making Sense of Revenues for a Fintech Startup By: Jung Koo Kang and Paul M. Healy
  • The Valuation Multiple Detective By: Jonas Heese, Paul M. Healy and Pietro Bonetti
  • Monsters in the Machine? Tackling the Challenge of Responsible AI By: Paul M. Healy and Debora L. Spar
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