III. Lease v. Buy

  A.  Leasing Strategies.................................................  []
      1.  Use of a lease as a financing vehicle..........................  []
      2.  Sale-leaseback as a financing method...........................  []
      3.  Tax treatment of advance rental payments.......................  []
      4.  Improvements on leased premises................................  []
      5.  Amortization or depreciation of leasehold and ...................
          improvements...................................................  []
      6.  Tax consequences of rental options.............................  []
      7.  Distinction between ordinary repairs and capital ................
          expenditures...................................................  []
      8.  Tax treatment of options to purchase...........................  []
      9.  Tax treatment of net leases....................................  []
     10.  Use of percentage lease provisions to cope with .................
          inflation......................................................  []
     11.  Tax treatments of payment by lessee to secure or cancel .........
          lease..........................................................  []
     12.  Tax consequences of subletting premises or assigning ............
          lease..........................................................  []
     13.  Risk avoidance.................................................  []
     14.  Short-term situation...........................................  []
     15.  Adminsitrative convenience.....................................  []

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