本文概述的公共事业私人投资的各种形式包括:真正的租赁；免税和非免税租赁；售后回租交易，63-20融资；租赁购买或购买证书（COPs）；可变利率即期票据（浮动利率较低）；以及私有化。讨论了税收改革对私有化和租赁交易可能产生的影响。

Various forms of private investments in public utilities outlined in this article include the following: true leases; tax-exempt and nontax exempt leases; sales-leaseback transactions, 63-20 financing; leasepurchase or certificates of purchase (COPs); variable-rate demand notes (lower-floater); and privatization. The probable effects of tax reform on privatization and lease transactions are discussed.