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Strategic financial decisions To rent long-term assets | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 67, 2018, Pages 1-24 | ||
| Author | ||
| Samir Mounir Abd al-Malik Shamma | ||
| Abstract | ||
| Firms generally own long – term assets and report them on their balance sheets . Tow ways to obtain the long – term assets , One way to buy them and the other is lease them . Buy the long – term assets is need the fund , and this fund come from inter firm or by the borrowing . Lease is affect off-balance sheet financing , and the tow ways need the strategic financing decisions , that are long – term liabilities affect to the financial position to the firm . Prior to 1950 , leasing generally was associated with real estate- land and building . To day , however , it is possible to lease virtually any kind of long – term asset , and currently over 30 percent of all new capital equipment financed through lease arrangement | ||
| Keywords | ||
| Axis of accounting | ||
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