INSIGHT. ABILITY. EXECUTION. CG COMMERCIAL FINANCE Equipment and Project Financing for the Transportation Industry

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1 INSIGHT. ABILITY. EXECUTION. CG COMMERCIAL FINANCE Equipment and Project Financing for the Transportation Industry

2 OUR FINANCING EXPERTISE CG Commercial Finance (CGCF) is a specialty finance company whose primary expertise includes financing for capital equipment for mid-sized and large companies. CGCF utilizes a consultative approach and process to first understand its client s unique situation and then to apply its extensive knowledge of GAAP, Tax, and Managerial Accounting to structure and deliver the best fit solution for its clients. CG offers both debt financing and tax leases and include: Fixed rate financing Two to nine year terms Capital leases Tax leases Off balance sheet financing First Amendment leases TRAC leases Lease lines of credit Synthetic and reverse synthetic leases Lease lines of credit New and used equipment Sale lease back Refinancing Customized early buy out structures Cross border & international transactions CGCF s management team, with a combined 60+ years of leasing experience have successfully managed projects with 50+ vendors in over 100 different locations. Established in 1999, our 15 year track record of practical experience, and a stable management team well-versed in mid-large ticket equipment lease financing has successfully funded over $1 Billion in originations since inception. 02 <<

3 CGCF INTERNATIONAL CAPABILITIES CGCF possesses a broad base of experience in international transactions and works with both foreign-owned entities and foreign subsidiaries of US corporations. Our expertise in global financing includes: CGCF Headquarters Oil & Gas Divisions Mining Division Financing transactions with foreign guarantors In-country documentation Billing and funding in local currencies Managing local tax and titling requirements >> 03

4 OUR EXPERTISE WITHIN TRANSPORTATION CG Commercial Finance works with Transportation and Shipping companies to achieve creative, cost effective, and timely financing for asset purchases. With our extensive knowledge and experience we help our clients achieve maximum ROI and minimize up front capital outlay. Examples include: Monetize unencumbered assets into working capital. You may have older assets that can be sold for profit benefiting your YE results. We provide that service. We will work with you to solve your borrowing capacity issues. Equipment lease lines of credit for one stop financing on all types of assets COMMODITY FINANCING WITH CGCF CGCF pre-pays for commodity production CGCF provides ongoing payments to support growth More flexible than using debt or equity raises as this form of financing is Non-Dilutive No covenants or hedging requirements Financing can be completed in weeks Capital contribution & capital needs determined during initial negotiations No titled interest or tax on upfront payment 04<<

5 FEATURED TRANSACTION SUMMARY Equipment: Lessee: Transaction: Highlights: Titled Shuttle Busses The Lessee is a Fortune 500 aviation services provider and had just won a contract from a large commercial airline with obligations to provide additional shuttle busses $3.9MM GAAP/Tax Operating /Split TRAC Lease CG Commercial Finance advisors immediately developed a unique leasing structure that offered the client tax benefits along with a low monthly payment plan through a Terminal Rental Adjustment Clause (TRAC) lease, which matched the terms of the client s contract. The leasing structure coordinated the length of the contractual revenue with the length of the lease. Furthermore, CGCF worked directly with the shuttle bus vendor in order to negotiate favorable guaranteed residual value on behalf of the client. The lease was structured so that the client would be able to purchase the fleet at a 20 percent residual. >> 05

6 OUR FOCUS WE GET IT DONE RIGHT AND ON TIME Our capital structure and expertise in GAAP/Tax accounting issues provide you protection and funding flexibility. We leverage our diverse, global financial network to give you the structuring flexibility you need. Our dedicated team of full-service financial experts and project teams are laser-focused on providing quick and seamless execution as well as concise communication and reporting. WE LOVE BUSINESS. ALL BUSINESS. YOUR BUSINESS It s more than a job to us. It is our passion. We ve built our company and our team on this obsession, with a devotion to knowing the world of business inside and out. We invest in understanding, we find solutions others miss, and we share what we know. We have the vision and confidence to take on projects that others can t or won t and we have the knowledge, expertise, and experience to execute time after time. Ultimately we make doing business better. 06<<

7 COMPLEXITY - We understand all the issues and regulatory requirements associated with large lease transactions: Custom Rate Matrix Custom Workflow and Routing Installation and Progress Funding Proper GAAP/Tax and Managerial Accounting Non-bank Chartered Portfolio Allows Maximum Flexibility in Structuring CONVENIENCE - We have a dedicated project team to address all of your needs with industry high of 1:2 admin to sales personnel which provides: Quick and Seamless Execution Streamlined Funding and Documentation International and Cross Border Transactions Coordination of Multiple Vendors Assistance with Asset Reporting and Annual Operating Lease Totals for Audits >> 07

8 08 << OUR WORK WITHIN THE TRANSPORTATION INDUSTRY

9 >> 09

10 10<< FEATURED TRANSACTIONS

11 >> 11

12 12 << FEATURED TRANSACTIONS

13 >> 13

14 14 << FEATURED TRANSACTIONS

15 >> 15

16 CONTACT US TODAY CG COMMERCIAL FINANCE MINING DIVISION 42 Sherwood Terrace, Suite 12 Lake Bluff, IL Toll Free: SALES CONTACT: Tobin Junowich Senior Vice President Direct: ext. 307 INSIGHT. Our Transaction Process: Our finance professionals take the time and ask the right questions to ensure we are providing the best fit solution for your needs. Such areas of client considerations include reporting and compliance effects of the transaction, operational issues, service requirements (custom billing and reports), existing secured debt covenant compliance, specific contract provisions, transactional analysis, GAAP/Tax treatment memos, etc. ABILITY. Experience and Knowledge Applied: We are finance and accounting professionals. Experience and knowledge applied are what matter most and that is our primary focus. So, we will tell you what we think is best for your organization, not what we think will get us the deal. EXECUTION. We Get Deals Done: We have an excellent track record of completing transactions of all types and complexities from GAAP/Tax Operating Leases to large revolvers and term debt financing for credit profiles ranging from investment grade to extremely challenged. 16 <<

17 I have had the pleasure working with CG Commercial Finance on multiple equipment lease financing projects. They have been able to quickly approve and document over $20 million in various equipment leases ranging for fixed and rotor-wing aircraft to ground logistics handling equipment. We have found CG Commercial Finance s lease financing knowledge and expertise to be extremely advantageous to our company and look forward to a long and mutually beneficial relationship. I would recommend CG Commercial Finance to any company in need of any type of structured equipment finance. - Ryan Smith, VP Finance, Evergreen Aviation, Inc I wanted to express our appreciation and satisfaction with the leasing arrangements your company has provided. You have been extremely responsive to our needs, and have handled the paperwork and other associated requirements in an efficient and timely manner. You have provided timely credit approvals and your credit approval was extended even during a time where our company was not having the best of years. Overall, we are very pleased with the relationship and would recommend CG Commercial Finance to others in need of leasing facilities. - Michael C. Timkin, CFO, Trico Equipment, Inc >> 17

18 CORPORATE HEADQUARTERS CG Commercial Finance 2211 Michelson Drive, Suite1110 Irvine, CA CG Commercial Finance Irvine, CA (Corporate Headquarters) Houston, TX Dallas, TX Cleveland, OH Lake Forest, IL Salt Lake City, UT

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