THE CAR AND TRUCK FLEET AND LEASING MANAGEMENT MAGAZINE
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Open-End Leases

Fleet managers know that it's smart to focus cost-reduction efforts where the money is - depreciation and fuel. But, within these categories, there are savings that even experienced fleet managers often miss.

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Mexico's Fleet Conditions in 2014

The Mexican fleet market is expected to see an ongoing conversion from purchasing to leasing. The subcompact is the most popular vehicle in Mexico, followed by compact and multiple-use vehicles. In the Mexican marketplace, two distinct business models are available.

Twenty-One Year Fleet Outsourcing Analysis

Information analyzed includes how fleets are funding their vehicles, what administrative services are outsourced, safety- and accident-related services that are being outsourced, and what responsibilities today's fleet managers have in addition to fleet management.

History of Fleet Leasing

Open-end (or finance) leasing was developed in 1951. Fleets wanted to lease units with off-balance sheet reporting. In 1981, the landmark Swift Dodge vs. IRS court decision legitimized the use of open-end TRAC leases.

5 Common Mistakes in Negotiating a Fleet Lease Agreement

Fleet managers are wise to read the entire lease agreement and familiarize themselves with the terms and conditions under which they will be doing business. For it is the business side that impacts the fleet manager most.

Forecasting the Future of the Closed-End Lease

Not only will the market share for the closed-end lease grow, but so will its impact on fleet. A desire for predictable budgeted payments and fewer surprises at resale has prompted a renewed interest in the closed-end lease.

How Will Accounting Rules Impact Off-Balance

The FASB and IASB have put a new leasing project on their agendas. The outcome will be the creation of one leasing standard applied worldwide. Is this the beginning of the end of off-balance sheet accounting for fleet leases?