Quotes from Steven M. Bragg

The worst way to release bad news is to bury it in the financial statement footnotes, in the hope that no one will see it. A diligent investor or analyst always reads the footnotes, and will not appreciate having to dig so deep to uncover potentially critical information.

Lease assets. Be sure to institute the lease versus buy analysis that was covered in the last section. A lease may carry a relatively high implicit interest rate, but has the particular advantage of deferring the payment of cash to later periods.