Accounting and Control

Biosafety Level Logistics (BLL)

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Biosafety Level Logistics (BLL) was a Swiss company specialized in providing biosecurity logistic services to other companies. In 2020, BLL obtained a five-year contract to provide bio-secure transportation services to several Swiss research centers specialized in the development of vaccines. To offer this service, BLL had to buy ten refrigerated trucks that had been meticulously adapted to transport the vaccines, forcing the company to decide on the best financing option: leasing or a bank loan. This case is based on Exercise "Kramer Security Services (KSS)", CE-28-E, from the same authors.
Bibliographic citation: DURO, M., GRANDES, M. J., PALENCIA, L. (2021). Biosafety Level Logistics (BLL). IESE, C-803-E.
Date: 01/07/2021
Author(s): Miguel Duro; Mª Jesús Grandes; Luis Palencia
Document type: Case
Department: Accounting and Control
Languages: English
Year of the events: 2020
Geographic area: Switzerland
Learning objective Assess the impact of various financing options on the balance sheet and on the debt covenants.