Traditionally, Avia’s interest in leasing aircraft for its own account had largely been driven by U.S. tax incentives. Since the termination of Investment Tax Credit in 1988, and prior to the recent Jobs Creation Act (Bonus Depreciation), the most attractive leasing incentives for Avia and its clients have not been as intensely tax oriented.

However, incentives for Avia clients certainly have included their capture of optimal initial investment values, plus their enjoyment of the high residual values typical of well selected jet aircraft (through opportune purchase options that Avia can offer, or Avia’s aggressive residual value assumptions – things we are uniquely able to offer because, above all, we are aircraft investors with decades of jet aircraft investment experience, not a financial institution, limited by regulation, that conducts some of its business in aviation). Avia is a unique lessor. Avia does not infuse the equipment into its leases at retail, or retail plus, as is all too common in the industry, nor does it have an institution’s regulatory constraints on residual value assumptions that, if required to govern a lease, will drive up the lessee’s rental expense…and Avia openly advises clients to clearly recognize, and how to benefit from, the typically buoyant residual values of quality jet aircraft. In short, we share the rewards of each transaction with the lessee. Avia offers the aircraft and the lease financing as a package…and, importantly, Avia: passes through to its clients the benefits of Avia’s market knowledge in acquiring the finest aircraft at the best possible price/value; selects the optimal model for the client’s missions; and selects the best investment in present and future value terms.

In the normal course of business, Avia has become knowledgeable of all the various permutations within the leasing industry. This enables Avia to tailor a lease structure to its client’s exact requirements.