Examines the purpose and information content of business income tax returns for a Subchapter C corporation, a Subchapter S corporation, a partnership or limited liability company, and for a sole proprietorship.

• Target Audience: Personnel with basic credit skills.
• Prerequisites: None.

xamines the adjustments for distributions and loans to shareholders necessary to estimate actual business profit in attempting to assess profit available to service interest-bearing debt.  

• Target Audience: Personnel with basic to intermediate credit skills.
• Prerequisites: None.

Examines the construction, use, and interpretation of a true operating cash flow statement and the essential information provided in that statement about debt service, borrowing causes, financing requirements and risk.

• Target Audience: Personnel with basic to intermediate credit skills.
• Prerequisites: None.

Explores and emphasizes the essential issue of properly identifying and assessing property cash flow in reaching a credit decision - particularly when there is a significant gap between existing and stabilized net operating income.

• Target Audience: Personnel with basic commercial real estate knowledge.
• Prerequisites: None.

• Contingent Liabilities
• Contractor Accounting
• Derivatives
• Distributions and Income Taxes
• Early Warning Signals
• Fund Accounting
• Sales Growth and Borrowing Causes