Module 9. Reporting and Analyzing Off-Balance Sheet Financing. Why is Off-Balance Sheet Financing Important?. In other words, why are firms so interested in “hiding” debt?
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Reporting and Analyzing Off-Balance Sheet Financing
This can be inferred from the capital lease disclosures, or one can use the company’s debt rating and recent borrowing rate for intermediate term secured obligations as disclosed in its long-term debt footnote.