4.1 Chapter Four Learning Outcomes
Learning Outcomes
- Predict the occasional need for “External Financing” by means of the External Funds Needed Model.
- Calculate the present value of a lease.
- Evaluate the impact of Leasing on Financial Leverage.
- Depreciate and Amortize the Lease Asset and Lease Obligation (liability).
- Explore the effect of different rates of depreciation and amortization on the firm’s Equity.
- Consider the financial benefits and disadvantages of a lease.
- Recognize the place of a Financing (“Capital”) Lease within a firm’s overall Capital Structure decision-making.