APPA Library

"Off-Balance Sheet Financing"
Author: Adams, Matthew C.
Published In: Facilities Manager
Date: July/August 1998

Facility Asset Management column. "Creating something from nothing" is a recurring theme for those who have taken it upon themselves to squeeze every dollar out of their facilities operating budget. When successful, administrators strike aggressive deals with vendors of all sorts for their services. When no debt is incurred by the institution, this is off-balance sheet financing. Discusses this concept, including energy performance contracting, food service contracts, partnerships, tax laws, and lease arrangements.

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