How Lease Capitalization Impacts Your Borrowers' Leverage, Liquidity, Profitability, and Repayment Ability 1 Credit
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Generally accepted accounting principles (GAAP) do not change often, but when they do, we need to understand how changes in GAAP affect borrowers’ and clients’ ability to repay. GAAP now requires that companies capitalize their leases, which may worsen their leverage, reduce their liquidity, lower their profitability, and reduce their ability to repay.
The content explains the concept of lease capitalization and its significant impact on borrowers' financial aspects. Lease capitalization involves reporting leases as assets and liabilities on a company's balance sheet, influencing its leverage, liquidity, profitability, and repayment ability. It alters debt-to-equity ratios, affecting leverage, and ties up cash flow, potentially limiting liquidity. Furthermore, it can impact profitability metrics due to changes in depreciation and interest expense recognition. The borrower's ability to repay debt may also be affected. Understanding lease capitalization is crucial for informed lending decisions and ensuring borrowers' sustainable financial growth.
This CPE webinar will discuss how and why operating and financing lease capitalization affects borrowers' financial health and performance.
Key topics covered in this CPE course:
Join this CPE FInance webinar to examine the impact of constructive capitalization of operating leases on a company's financial ratios.
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A frequent speaker, instructor, advisor and writer on credit risk and commercial banking topics and issues, Dev is principal of Devon Risk Advisory Group and engages in consulting, speaking and training on a wide range of risk, credit, and lending topics. As former SVP and senior credit policy officer at SunTrust Bank, Atlanta, he was responsible for developing, implementing, and administering credit policies for SunTrust's wholesale lines of business--commercial, commercial real estate, corporate investment banking, capital markets, business banking and private wealth management. He also spent three years as managing director and credit approver in SunTrust's Florida commercial lending and corporate investment banking areas, respectively. Prior to SunTrust, Dev was chief credit officer for Barnett Bank's Palm Beach region. Besides stints at other banks in Florida, Kansas City, and Ohio, Dev's experiences outside of banking include CFO of a Honolulu construction company, combat engineer officer in the U.S. Army, and college economics instructor in Hawaii, Missouri, and Florida. A graduate of Ohio State University and the ABA Stonier Graduate School of Banking, he earned his M.B.A. from the University of Hawaii.
Dev serves as an instructor at the Stonier Graduate School of Banking, the Southwestern Graduate School of Banking, and the American Bankers Association's (ABA) Commercial Lending School. His school, conference, and workshop audiences have included participants drawn from the ABA, RMA, OCC, Federal Reserve, FDIC, FFIEC, SBA, the Institute of Management Accountants (IMA) and the AICPA. He worked with RMA to develop, implement, and teach its Critical Thinking course.
Dev has written about credit risk management, financial analysis and related subjects for the ABA's Commercial Insights, the Risk Management Association's RMA Journal, the IMA’s Strategic Finance and other business professional journals. He is the author of Analyzing Construction Contractors and its related RMA workshop. A past national chair of RMA and former Florida Chapter president, Dev serves as a member of the RMA Journal's advisory board. He represented the banking industry as a member of the Financial Accounting Standards Board’s Private Company Council, which reviews and recommends changes to existing and proposed generally accepted accounting principles that make them more cost-effective for privately held companies. Finally, he has consulted on credit risk issues with banks in Morocco, Egypt, and Angola through the US State Department's Financial Service Volunteer Corps (FSVC).
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We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.
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