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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

Accounting and Management
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    Hitting Home: Amazon and Mary's Place

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    Directors' Perceptions of Board Effectiveness and Internal Operations

    By: J. Yo-Jud Cheng, Boris Groysberg, Paul M. Healy and Rajesh Vijayaraghavan
More from the Authors
  • Determinants of Gender Differences in Change in Pay among Job-Switching Executives By: Boris Groysberg, Paul M. Healy and Eric Lin
  • Hitting Home: Amazon and Mary's Place By: Paul M. Healy, Debora L. Spar and Amy Klopfenstein
  • Directors' Perceptions of Board Effectiveness and Internal Operations By: J. Yo-Jud Cheng, Boris Groysberg, Paul M. Healy and Rajesh Vijayaraghavan
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