Allegiant Professional Business Services (Allegiant Professional Business Services) Long-Term Capital Lease Obligation : $0.00 Mil (As of Dec. 2008)

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What is Allegiant Professional Business Services Long-Term Capital Lease Obligation?

Allegiant Professional Business Services's Long-Term Capital Lease Obligation for the quarter that ended in Dec. 2008 was $0.00 Mil.

Allegiant Professional Business Services Long-Term Capital Lease Obligation Historical Data

The historical data trend for Allegiant Professional Business Services's Long-Term Capital Lease Obligation can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

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Allegiant Professional Business Services Long-Term Capital Lease Obligation Chart

Allegiant Professional Business Services Annual Data

Trend

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Sep07

Sep08

Long-Term Capital Lease Obligation

Allegiant Professional Business Services Quarterly Data
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Allegiant Professional Business Services (OTCPK:APRO) Long-Term Capital Lease Obligation Explanation

Long-Term Capital Lease Obligation are the amount due for long-term asset lease agreements that are nearly equivalent to asset purchases. Capital lease obligations are installment payments that constitute a payment of principal plus interest for the capital lease. The Short-Term Capital Lease Obligation is the portion of a Long-Term Capital Lease Obligation that is due over the next year.

Under US Generally Accepted Accounting Principles (GAAP), a capital lease is essentially equivalent to a purchase by the lessee if it meets the following criteria:

1. Ownership of the asset is transferred to the lessee at the end of the lease term;
2. The lease contains a bargain purchase option to buy the equipment at less than fair market value;
3. The lease term equals or exceeds 75% of the asset's estimated useful life;
4. The present value of the lease payments equals or exceeds 90% of the total original cost of the equipment.

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Allegiant Professional Business Services (Allegiant Professional Business Services) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Industrials » Business Services » Allegiant Professional Business Services Inc (OTCPK:APRO) » Definitions » Long-Term Capital Lease Obligation

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Address

11838 Bernardo Plaza Ct., Suite 240, San Diego, CA, USA, 92128

Website

http://www.allegiantprofessional.com

Allegiant Professional Business Services Inc is a comprehensive employer business solutions provider like payroll processing, tax administration, workers' compensation insurance, human resources, and employee benefits.

Executives

James M Cassidy

10 percent owner

215 APOLENA AVENUE, NEWPORT BEACH CA 92662

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