... www.mhhe.com/bm7e Brealey−Meyers: Principles of Corporate Finance, Seventh Edition VII. Debt Financing 26. Leasing© The McGraw−Hill Companies, 2003 CHAPTER TWENTY-SIX728L E A S I N G Brealey−Meyers: Principles ... May Be Off-Balance-Sheet Financing In some countries, such as Germany,financial leases are off-balance-sheet financing; that is, a firm can acquire an asset, Brealey−Meyers: Principles of Corporate ... 1,100 Total liabilities Brealey−Meyers: Principles of Corporate Finance, Seventh Edition VII. Debt Financing 26. Leasing© The McGraw−Hill Companies, 2003 CHAPTER 26 Leasing 749CHALLENGEQUESTIONS1....