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- Giving Voice To Values
- Decision Analysis
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- Economics
- Business
- Business-Government Relations
- Diversity Management and Leveraging Difference
- Entrepreneurship and Innovation
- Environment and Sustainability
- Ethics
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- Giving Voice To Values
- Decision Analysis
- Case Method
- Economics
- Business
- Business-Government Relations
- Diversity Management and Leveraging Difference
- Entrepreneurship and Innovation
- Environment and Sustainability
- Ethics
- Finance
- Accounting & Control
- Global Economies and Markets
- Leadership and Organizational Behavior
- Management Communications
- Management Science
- Marketing
- Negotiations
- Nonprofit Organizations
- Operations Management
- Pedagogy and Higher Administration
- Personal Assessment and Career Strategy
- Quantitative Analysis
- Strategy
- Technology and Innovation Management
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About Us
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First Union Bank
Holt, Robert N.;
Faeder, David W.
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Overview
A group of private investors offers to buy one of the bank's office buildings and lease it back to the bank. Fair market value is more than four times the book value. If the bank accepts the offer and sells the building, it can record a gain on the sale and thus increase the equity base of the bank. Would the sale/leaseback offer be a capital or operating lease? What journal entries and financial-statement disclosure would be appropriate? When would the gain be recognized? To determine the type of lease, students must review FASB 13 and make the necessary calculations. This case provides an opportunity to examine how advantageous a properly structured sale/leaseback can be.
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Learning Objectives