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Aircraft Finance: Strategies for Managing Capital Costs in a Turbulent Industry J.P. Delaney Folk wisdom both trumpets theOne of the largest assets that an airline has are aircraft, therefore it is critically important to develop a methodology that estimates an aircraft's value, and which also determines efficient utilization to ensure an acceptable rate of return on the asset. Aircraft Finance provides a comprehensive review of aircraft finance and valuation and presents a detailed methodology for accurate valuations. The methodology measures return on investment,