G. EDDY BIRRER is Professor of Accounting and Assistant Dean of the School of Business Administration, Gonzaga University. He is the author of several publications on the subjects of accounting for bonds, leases, and pensions. In addition, Birrer has presented continuing professional education workshops to CPA firms and organizations on the use of present value applications, with special emphasis on lease accounting. Before entering the teaching profession, he worked on the audit staff of a Big Eight CPA firm.JEAN L. CARRICA is Professor of Finance at Gonzaga University. His primary teaching fields are financial management and entrepreneurial planning. His prior publications cover topics such as entrepreneurship and business valuation. In addition to past experience as a business school dean, Carrica has served as an expert witness in wrongful death and injury lawsuits and as a board member of major corporations. His work history includes several years of successful small business ownership and management in the real estate industry.