The sale-leaseback often begins with companies recognizing that assets frozen in concrete and steel are neither good for the balance sheet nor a productive utilization of capital. Old economy or new, boom times or downturn, the demands of adjusting to shifting economic realities are exacting. Managing balance sheets must be done at the speed of business today. This requires efficiency and creativity. Now more than ever, businesses have a need to convert existing real estate assets into cash and find cost-effective and efficient alternatives to traditional debt to fund the costs of expansion, acquisitions, special investments opportunities, and construction of new facilities.