Intriguingly, however, sponsor-to-sponsor deals show a significantly lower variation in the returns they generate, making these deals a lot less risky.

FORBES: A World Of Difference For Private Equity

Instead of chasing after retailers using the old standby of return on assets, consider a variation: Go for companies whose ROA measures will remain unscathed if and when rulemakers lower the boom on lease accounting.

FORBES: Retailers