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About our Company

Technology Value Financial was created with the success of your business in mind. From IT inception, and throughout its lifecycle, TVF has a tailored solution to meet your business needs, regardless of budget.

Few Words About Us

Creating opportunities for the Value Added Reseller, and making your total IT business solution far easier to manage.

• Predictable, fixed lease payments
• Flexibility to replace or upgrade equipment before obsolescence
• Allows lines of credit to remain free for other uses
• Competitive Lease Rates
• Customer-friendly End-of-Lease terms (like for like)
• Indemnity from improper disposal


Technology Value Financial is the financial arm of our parent company, GreenLoopIT, Inc Company


Common Lease Structures

Once you break it down into more manageable segments it becomes a little bit easier to understand. Below we have explained the basic lease types that you might come across. Most of our leases are classified as either Capital Leases or True Leases.

Fair Market Value Lease

This is the most common type of lease used in financing technology solutions. This lease is for a fixed term and the lessee has the option at the end of the lease to send the equipment back to the lessor, buy the equipment for Fair Market Value or extend the lease on a month to month basis or for a new fixed term. This lease offers the most flexibility to the lessee. Under FASB 13 this may be accounted for as an operating lease or a capital lease based on the tests contained
in FASB 13.

Operating Lease

This has many of the same features as a Fair Market Value lease, and the same end of lease options but it does meet all of the tests under FASB 13. The accounting treatment for this type of lease is the same as a True Lease, that is, the lessee debits an Equipment Rental account when each payment is made and credits Cash. That's it - no Balance Sheet entries for the value of the equipment or for the obligation. The obligation is still non-cancelable and is shown in the footnotes to the lessee's financial statements.

Capital Lease

Type of lease classified and accounted for by a lessee as a purchase and by the lessor as a sale or financing, if it meets any one of the following criteria:

(a) the lessor transfers ownership to the lessee at the end of the lease term;
(b) the lease contains an option to purchase the asset at a bargain price;
(c) the lease term is equal to 75 percent or more of the estimated economic life of the property (exceptions for used property leased toward the end of its useful life); or
(d) the present value of minimum lease rental payments is equal to 90 percent or more of the fair market value of the leased asset less related investment tax credits retained by the lessor.

Finance Lease

Typically, a finance lease is a full-payout, non-cancelable agreement, in which the lessee is responsible for maintenance, taxes, and insurance.

First Amendment Lease

The first amendment lease gives the lessee a purchase option at one or more defined points with a requirement that the lessee renew or continue the lease if the purchase option is not exercised. The option price is usually either a fixed price intended to approximate fair market value or is defined as fair market value determined by lessee appraisal and subject to a floor to insure that the lessor's residual position will be covered if the purchase option is exercised.

If the purchase option is not exercised, then the lease is automatically renewed for a fixed term (typically 12 or 24 months) at a fixed rental intended to approximate fair rental value, which will further reduce the lessor's end-of-term residual position. The lessee is not permitted to return the equipment on the option exercise date. If the lease is automatically renewed, then at the expiration of that initial renewal term, the lessee typically has the right either to return the equipment without penalty or to renew or purchase at fair market value.

Full Payout Lease

A lease in which the lessor recovers, through the lease payments, all costs incurred in the lease plus an acceptable rate of return, without any reliance upon the leased equipment's future residual value.

Sale-Leaseback

An arrangement whereby equipment is purchased by a lessor from the company owning and using it. The lessor then becomes the owner and leases it back to the original owner, who continues to use the equipment.

Single-Investor Lease

A tax-oriented lease whereby the lessor achieves its desired rate of return via a combination of the rental payments, depreciation, and the fair market value of the equipment at the end of the original lease term. Because of the value of the tax benefit, the rental payments will be lower than for a finance lease.

Tax Lease

A lease wherein the lessor recognizes the tax incentives provided by the tax laws for investment and ownership of equipment. Generally, the lease rate factor on tax leases is reduced to reflect the lessor's recognition of this tax incentive.

True Lease

A type of transaction that qualifies as a lease under the Internal Revenue Code. It allows the lessor to claim ownership and the lessee to claim rental payments as tax deductions.

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