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Sale and Leaseback Transactions Guide

Structure sale and leaseback transactions with confidence

Learn how private equity-backed companies and deal teams can unlock liquidity while avoiding accounting surprises that could turn a transaction into an unexpected financing liability.

  • Understand how sale and leaseback transactions work under ASC 606 and ASC 842
  • Identify the most common reasons transactions fail from an accounting perspective
  • Learn how repurchase options and finance lease classification impact accounting outcomes
  • Evaluate the potential effects on leverage ratios, debt covenants, and financial metrics
  • Access a practical pre-closing checklist to identify issues before contracts are finalized

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Sale and leaseback transactions guide: Avoid accounting surprises before closing

Navigate the complexities of sale and leaseback transactions with a practical guide designed to help your team assess accounting implications early, optimize liquidity strategies, and avoid common pitfalls. Gain clarity on the US GAAP framework, failed sale considerations, key financial and covenant impacts, and evaluation checkpoints to support informed deal structuring and balance sheet optimization.

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