1. Leaseback arrangements are usually employed because they confer financing, accounting or taxation benefits.

2. The leaseback concept has also spread to industry, mostly for industrial equipment.

3. A sale leaseback enables a corporation to access more capital than traditional financing methods.

4. Interest on the part of the loan used for repayment of the sale and leaseback agreement

5. The accounting treatment of a sale and leaseback transaction depends upon the type of lease involved.

6. 20 So the sale-leaseback would not add to the debt of the company, but rather is a way to refinance some of our existing debt.

7. Article 30 A lessor and a lessee should recognize a sale and leaseback transaction as a finance lease or an operating lease in accordance with Chapter II of these Standards.