摘要：This paper examines the current equipment leasing practices in the U.S. lodging industry and compares tjhese practices to leasing practices in the U.S. lodging industry in 2000. It compares the differences of what features of leases make them attractive for today's hotel companies compared to those a decade ago. A previous study of leasing in the lodging industry was conducted by Schmidgall and Upneja ten years ago. Their research revealed the major reasons for leasing included (1) protection from obsolescene, (2) securing tax advantages, and (3) ensuring uniform cash outflows. Ten years have passed and a similar questionnaires was sent to 500 members of HFTP associated with the lodging industry. This time researchers found that the major reasons for leasing are (1) keep upgrading equipment, (2) protection against obsolescene, and (3) lower down payments.
关键词：equipment; leasing; lodging industry; reasons for leasing
