Laetitia Achille, Alton Aviation Consultancy Managing Director, made a presentation on how today’s aircraft transactions should be valued at the Airfinance Journal’s annual Dublin conference. The presentation outlined recent trends in aircraft sale transactions, and documented that the vast majority of commercial aircraft transactions in the secondary market are with attached leases, rather than outright sales. For such transactions, a financial valuation is most appropriate to assess the lease encumbered value.