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1 operating lease
Gen Mgta lease that is regarded by accountants as rental rather than as a capital lease. The monthly lease payments are simply treated as rental expenses and recognized on the income statement as they are incurred. There is no recognition of a leased asset or liability. -
2 процедура Operating-Lease
SAP. procedure for operational leaseУниверсальный русско-английский словарь > процедура Operating-Lease
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3 lease operating expenditures
oil&gas: LOEУниверсальный русско-английский словарь > lease operating expenditures
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4 capital lease
Gen Mgta lease that is treated as though the lessee had borrowed money and bought the leased assets. If a lease agreement does not meet any of the criteria below, the lessee treats it as an operating lease for accounting purposes. If, however, the agreement meets one of the following criteria, it is treated as a capital lease:1. The lease agreement transfers ownership of the assets to the lessee during the term of lease.2. The lessee can purchase the assets leased at a bargain price (also called a bargain purchase option), such as $1, at the end of the lease term.3. The lease term is at least 75% of the economic life of the leased asset.4. The present value of the minimum lease payments is 90% or greater of the asset’s value.Capital leases are reported by the lessee as if the assets being leased were acquired and the monthly rental payments as if they were payments of principal and interest on a debt obligation. Specifically, the lessee capitalizes the lease by recognizing an asset and a liability at the lower of the present value of the minimum lease payments or the value of the assets under lease. As the monthly rental payments are made, the corresponding liability decreases. At the same time, the leased asset is depreciated in a manner that is consistent with other owned assets having the same use and economic life. -
5 finance lease
Fina lease that is treated as though the lessee had borrowed money and bought the leased assets. [m1] Also known as capital lease. [m1] See also operating lease -
6 операційна оренда
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7 операционная аренда
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8 операционный лизинг
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9 аренда текущая
operating lease -
10 текущая аренда
Banks. Exchanges. Accounting. (Russian-English) > текущая аренда
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11 эксплуатационная аренда
Banks. Exchanges. Accounting. (Russian-English) > эксплуатационная аренда
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12 операционная аренда
операционная аренда
лизинг
Любая форма аренды/лизинга, кроме финансового лизинга (finance lease), т.е. аренда/лизинг, которая не подразумевает передачу арендатору всех прибылей и убытков, связанных с собственностью.
[ http://www.vocable.ru/dictionary/533/symbol/97]
операционная аренда
Аренда, отличная от финансовой аренды тем, что при ней арендодатель, по сути, сохраняет за собой все риски, связанные с собственностью на сданное в аренду имущество. См. также Аренда, Оперативный лизинг, Финансовая аренда.
[ http://slovar-lopatnikov.ru/]Тематики
Синонимы
EN
Русско-английский словарь нормативно-технической терминологии > операционная аренда
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13 учет аренды
Различают капитализируемую аренду (finance lease) - англ.; (capital lease) - амер.), которая в Великобритании учитывается арендатором (lessee) как приобретенное право собственности на взятое в аренду средство с одновременным признанием обязательств осуществлять в будущем платежи, и оперативную аренду (operating lease), когда арендные платежи показываются как расходы в Отчете о прибылях и убытках (Profit and Loss Account)
Специализированный русско-английский словарь бухгалтерских терминов > учет аренды
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14 ingresos operativos
• operating fixed cost• operating income• operating lease• operating reserve• operating revenue• operating risk -
15 productos de explotación
• operating decisions• operating earnings• operating earnings before taxes• operating fixed cost• operating income• operating leaseDiccionario Técnico Español-Inglés > productos de explotación
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16 productos de operación
• operating decisions• operating earnings• operating earnings before taxes• operating fixed cost• operating income• operating lease -
17 apalancamiento de operación
• operating lease• operating leverage• operating lossDiccionario Técnico Español-Inglés > apalancamiento de operación
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18 apalancamiento operativo
• operating lease• operating leverage• operating lossDiccionario Técnico Español-Inglés > apalancamiento operativo
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19 arrendamiento de explotación
• operating flexibility• operating lease• operating ledger• operational flight• operational leasing• operational loanDiccionario Técnico Español-Inglés > arrendamiento de explotación
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20 beneficios por operación
• operating fixed cost• operating income• operating leaseDiccionario Técnico Español-Inglés > beneficios por operación
См. также в других словарях:
operating lease — see lease Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. operating lease … Law dictionary
Operating lease — An operating lease is a lease whose term is short compared to the useful life of the asset or piece of equipment (an airliner, a ship, etc.) being leased. An operating lease is commonly used to acquire equipment on a relatively short term basis.… … Wikipedia
operating lease — See lease. American Banker Glossary short term, cancelable lease. A type of lease in which the contract period is shorter than the life of the equipment, and the lessor pays all maintenance and servicing costs. Bloomberg Financial Dictionary * *… … Financial and business terms
Operating lease — Short term, cancelable lease. A type of lease in which the period of contract is less than the life of the equipment and the lessor pays all maintenance and servicing costs. The New York Times Financial Glossary * * * operating lease operating… … Financial and business terms
operating lease — A lease under which an asset is hired out to a lessee or lessees for a period that is substantially shorter than its useful economic life. Under an operating lease, some of the risks and rewards of the ownership of the leased asset remain with… … Accounting dictionary
operating lease — A lease under which an asset is hired out to a lessee or lessees for a period that is substantially shorter than its useful economic life. Under an operating lease, the ownership of the leased asset remains with the lessor. Statement of Standard… … Big dictionary of business and management
operating lease — A lease agreement, usually cancellable, which provides the lessee with the use of an asset for a period of time which is considerably shorter than the useful life of the asset. Unlike a capital lease, the lessee in an operating lease does not… … Black's law dictionary
Operating Lease — A lease contract that allows the use of an asset, but does not convey rights similar to ownership of the asset. An operating lease is not capitalized; it is accounted for as a rental expense … Investment dictionary
operating lease — veiklos nuoma statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Nuomos rūšis, kai perduodant turtą nuomininkui neperduodama didžioji dalis rizikos ir naudos, susijusios su turto nuosavybe. atitikmenys: angl.… … Lithuanian dictionary (lietuvių žodynas)
operating lease — A *lease whose contractual terms and economic effects do not involve the transfer of the *risks and *rewards of a leased asset. Under most systems of *Generally Accepted Accounting Principles, a *lessee does not *capitalize an asset obtained… … Auditor's dictionary
lease — 1 / lēs/ n [Anglo French les, from lesser to grant by lease, from Old French laisser to let go, from Latin laxare to loosen, from laxus slack] 1 a: a contract by which an owner of property conveys exclusive possession, control, use, or enjoyment… … Law dictionary