美国的许多汽车经销商都在销售汽车.S. choose to use the LIFO inventory valuation method because they have found the 好处 变得重要.
The 好处 of using the 后进先出法 for auto dealerships include:
The major reason LIFO calculations are so popular in the automotive industry is due to consistently increasing costs of 车辆 这就是为什么 后进先出法 may provide the dealership with significant income tax 好处 and impact cash flows in terms of taxes paid.
新车租赁 as a financing alternative for consumers has been a customary business practice for years, although its popularity has varied based on interest rates and expected residual values of the 车辆 at the end of the respective leases. Leasing typically offers the customer lower monthly payments and provides the dealers with a predictable opportunity to return those customers to the dealerships to purchase or lease another vehicle.
车型的租赁 多年来一直是另一种选择吗, but it has not been as popular with customers as new-vehicle leasing. 提供“在这里购买”服务的独立经销商越来越多, 为客户提供“在此付费”的服务是向“在此租赁”的转变, 支付”服务. Dealers are making this transition for a number of reasons, which include:
Many states apply sales taxes to each lease payment received rather than requiring the collection of sales tax on the entire taxable amount at the time of the sale. Not only does leasing defer payment of the sales tax over time but it potentially eliminates the loss of the sales tax deduction on repossessions when the related finance contract has been sold to finance company. Dealers should fully understand the sales tax laws of their state prior to changing from financing to leasing. 进一步, 因为一些客户可能会搬到其他州, sales tax filings could be required in the states where customers register their 车辆.
Federal and applicable state income tax savings may be obtained as well, through the deferral of the gross profit that would be realized on a traditional sale and finance transaction. The 车辆 remain the property of the dealership and are depreciated over time, 采用加速纳税方法. 取消了相关财务公司的使用, 同样需要在出售租赁时记入税收损失.
因为汽车的所有权仍然属于经销商, the dealership can be in a better position when a customer files for bankruptcy or when a vehicle is repossessed. Federal and state regulatory requirements are generally less onerous for leasing transactions than for financing transactions.
租赁经销商可能面临出租人的替代责任. 而联邦法律实际上已经消除了这种风险, 一些州可能仍然要求最低保险范围, 经销商应该考虑潜在的风险, 以及保险范围的费用. Dealers should also consider the need for liability coverage to cover product liability lawsuits and claims in the event a lessee fails to maintain the vehicle in proper working order.
Many dealers rely on lines of credit with financial institutions to finance both buy-here and lease-here operations. Lease accounting will significantly change the dealership’s financial statements and tax returns; dealers should ensure that financial covenants are not violated when considering the addition of lease-here to buy-here.
与在此购买操作相比, lease-here operations can offer 好处; however, 经销商应向知识渊博的注册会计师寻求建议, attorneys and financial advisers before changing from financing to leasing, 以确定哪种操作模型最适合他们, the applicable sales tax laws and the tax implications of these transactions.
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