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Business Financial Statements and Tax Returns – Advanced Cash Flow Issues – Working Capital and Fixed Asset Expenditures-Sp24


Additional information



Recording Available Until



Richard Hamm


Advantage Consulting & Training

Target Audience

Commercial and business lenders, community bankers, credit analysts, loan review and examination specialists, private bankers and portfolio managers; plus, and credit officers involved evaluating or approving equipment financing

Program Time

8:30 am-10:00 am CT


90 minutes

Working capital is misunderstood by many borrowers and bankers alike. This program provides the analytical tools (with case examples) to understand how the working capital cycle affects the borrowing needs of a business in terms of a line of credit, and how the dollar size of the line of credit is related to this cycle.

Equally important is to understand how equipment finance needs arise, and how to use financial statements or tax returns to determine historical patterns of capital expenditures and related long-term financing, plus gaps between purchases and financing. This allows the lender or analyst to position your bank to be proactive in helping customers optimize or maximize equipment financing, while minimizing its draining effect on working capital via small purchases (not financed) and down payments.

Topics covered include:

• How visualize the working capital cycles, plus a simple chart to use
• Related line of credit size to working capital needs and basic cash flow
• Areas of caution when using accounts receivable and inventory as collateral
• Overview of equipment financing (loan or lease) industries that tend to have stronger equipment financing needs
• Overview of equipment loan vs. lease considerations
• Capitalized leases vs. operating leases and upcoming FASB changes, with case example of how to capitalize an operating lease for analytical purposes
• Issues with equipment as collateral