Security Deposit and Leasing Company

I have a leasing company owning 85 planes from which 59 are leased out. In total I have around $60 million of security deposit on my assets sheet.

Hypothetically: Lets say that all the lessors lessees are returning all the aircrafts back to the leasing company. I have to pay all the security deposit back. What is going to happen when the security deposit I have to pay back, is higher than my money I have at the bank? Will the leasing company go bankrupt, will I receive a security loan or will the lessor lessees not receive his security deposit? 

Pretty good question. I've wondered this myself. When I entertained the idea of a leasing company, I figured I'd keep as much cash on hand as security deposits for that very reason.

Is the deposit really added to the bank account or only a balance sheet figure?

Tested. It's not payed out. So no worries in terms of cash. 

if you are leasing an aircraft to another airline, you will never see the deposit paid by your client.

If your company is a pure leasing company, your account 2900 should be:

			Security deposit
			0 AS$

The security deposit is now fully added to flight equipment. So 2900 is indeed $ 0,-.

When bidding on new aircraft is shows on the balance sheet as security deposit. So it has nothing to do with the security deposit from lessees.

it makes sense that this money is not available to the lessor as its not his money.