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1 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. -
2 long-term lease
Fina lease of at least ten years -
3 Diversified Lease Funding Incorporated
Railway term: DLFXУниверсальный русско-английский словарь > Diversified Lease Funding Incorporated
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4 Trac Lease Incorporated
Универсальный русско-английский словарь > Trac Lease Incorporated
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5 срок аренды
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6 срок арендной платы
Русско-Английский новый экономический словарь > срок арендной платы
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7 vuokrakausi
• term of a lease• term of tenancy -
8 vuokra-aika
yks.nom. vuokra-aika; yks.gen. vuokra-ajan; yks.part. vuokra-aikaa; yks.ill. vuokra-aikaan; mon.gen. vuokra-aikojen vuokra-aikain; mon.part. vuokra-aikoja; mon.ill. vuokra-aikoihinlease (noun)tenancy (noun)* * *• lease• term of tenancy• term of lease• period of a lease• term of a lease• tenancy -
9 срок аренды
1) General subject: lease, occupancy, tack, tenancy, loan period2) Law: length of tenure, term of lease3) Economy: leasing period4) Information technology: lease time5) Business: lease term6) SAP. lease data7) Real estate: rental period8) EBRD: lease duration9) leg.N.P. lease period (АД) -
10 срок
1) (промежуток времени) term, period, durationпродлить срок въездной / выездной визы — to extend the validity of the entry / exit visa
неистёкший срок — unexpired term (of)
предельный срок — time limit, deadline
истечение срока действия (соглашения) — termination (of an agreement)
срок действия договора — duration pf a treaty, term of validity
окончание срока действия (договора / соглашения и т.п.) — expiration
срок исполнения — deadline, time allowed
срок, оговорённый контрактом — contract date
срок платежа — date fixed for payment; time of payment
срок полномочий — term of office / appointment / tenure
срок поставки — date / time / term of delivery
срок службы — term of service, stint
в годичный срок — within a year / twelve-months
в кратчайший срок — within the shortest possible time, in a very short (space of) time
в надлежащий срок — in due course, at the appointed time
2) (предельный момент) deadline, date, time3) юр.отсидеть (свой) срок (заключения) — to serve (one's) sentence
срок давности по делам нацистских (военных) преступников — statute of limitations for nazi crimes
срок (тюремного) заключения — term of imprisonment
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11 pacht
1 [huurovereenkomst] lease2 [pachttermijn] lease, tenancy3 [pachtgeld] rent♦voorbeelden:1 in pacht nemen • lease, take on leaseiets in pacht geven • let something out on lease -
12 Pachtbesitzer
Pachtbesitzer
tenant by the manner;
• Pachtbetrieb farming, leasing out;
• Pachtdauer duration of lease, tenancy, [life of] lease, term (period) of lease, [leasehold] tenure;
• Pachteinleitungsklausel yielding and paying;
• Pachteinnahme[n], Pachteinkünfte property rents, rent-roll, rental;
• Pachteinräumung granting of a lease. -
13 неистёкший срок аренды
Универсальный русско-английский словарь > неистёкший срок аренды
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14 Pachtdauer
Pachtdauer
duration of lease, tenancy, [life of] lease, term (period) of lease, [leasehold] tenure -
15 срок
м.1) ( определённый момент времени) date; term, timeсрок платежа́ — due date; (по векселю, облигации тж.) maturity date
срок наста́л — it is time, the time has come
кра́йний / преде́льный срок — deadline
срок го́дности — см. годность
срок хране́ния — shelf (storage) life
срок слу́жбы (оборудования) — lifetime, service life
к сроку, в срок — in time
к усло́вленному сроку, в ука́занный срок — by the time fixed, by the deadline
успева́ть по срокам — meet the deadline
до срока — early, ahead of time / schedule
выполня́ть рабо́ту в напряжённые сроки — work on a tight schedule
2) ( промежуток времени) periodна срок — for a period, for some time
в кратча́йшие сроки — as soon as possible; with the shortest possible delay
срок аре́нды — term / period of lease
срок обуче́ния — term of study
срок вое́нной слу́жбы — call-up period
срок де́йствия догово́ра — (validity) period of a treaty or contract
срок да́вности юр. — prescription, term of limitation
срок полномо́чий — term of office
избира́ть сроком на три го́да — elect for a term of three years
сроком до двух [трёх] ме́сяцев — within two [three] months
э́тот ве́ксель сроком на три́дцать дней — this bill runs thirty days
по истече́нии срока — when the time expires, at the expiration [-pə-] of the period
за коро́ткий срок — in a short / brief [briːf] space of time
3) ( продолжительность службы в армии или заключения) term; time разг.служи́ть срок в а́рмии — serve time in the army
отсиде́ть срок — serve / do time in prison
••сроком на в знач. предл. — for a term / period of
догово́р заключён сроком на оди́н год — the contract has been made for a term / period of one year
да́й(те) срок разг. — wait a bit, have patience; give me time
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16 Mietablösung
Mietablösung
commutation of rent;
• Mietablösungswert tenant right;
• Mietabteilung renting department;
• Mietabtretung assignment of lease;
• auf Wettbewerb eingestellte Mietangebote competitive rents;
• Mietanhebung rent increase;
• Mietannahme acceptance of rent;
• Mietanspruch leasehold interest;
• Mietanteil rent charge;
• Mietanzahlung key money, forehand rent, advance rental;
• Mietaufkündigung notice to quit;
• Mietaufwand rent[al] expense, rental expenditure;
• Mietausfall loss of rent, rent deficiency, renting failure, rental (rent property) loss, (Kraftfahrzeug) loss of use;
• Mietausfallpolice rental value policy;
• Mietausfallversicherung rent and rental-value insurance;
• Mietauto taxicab, rented (hired, leased, US) car, car for hire;
• Mietbedingungen (Gegenstand) terms of hire, (Wohnung) letting conditions, terms of tenancy;
• Mietbeendigung termination of tenancy;
• Mietbeihilfe rent subsidy, lodging allowance;
• Mietbelastung rent charge;
• Mietbeschränkungen rent restrictions;
• Mietbesitz leasehold;
• Mietbetrag amount of rent;
• Mietbringschuld rent lying in prender (Br.);
• Mietdauer term of tenancy (lease). -
17 pachten
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18 Mietdauer
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19 North American Container System
Railway term: NCIU (TRAC Lease), NCRU (Transamerica Leasing)Универсальный русско-английский словарь > North American Container System
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20 срок арендной платы
Makarov: term of a leaseУниверсальный русско-английский словарь > срок арендной платы
См. также в других словарях:
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Lease and release — is a temporary transfer (by sale) of title to real estate under real property law. Lease and release was a mode of conveyance of freehold estates, formerly common in England and in New York, its place is now supplied by a simple deed of grant. [… … Wikipedia
term — n often attrib 1: a specified period of time the policy term 2: the whole period for which an estate is granted; also: the estate itself 3 a: the period in which the powers of a court may be validly exercised b … Law dictionary
LEASE AND HIRE — The Hebrew term sekhirut embraces the lease of immovable property (houses and fields) as well as the hire of movable property and personal services, and is a near parallel of locatio conductio rei in Roman law. In this article the term hire is… … Encyclopedia of Judaism
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lease — a legal contract covering the possession and use of property, plant or equipment between the owner ( lessor) and another person ( lessee) at a given rent, for a stated length of time. Glossary of Business Terms A contract providing for the use of … Financial and business terms
Lease — A long term rental agreement, and a form of secured long term debt. The New York Times Financial Glossary * * * ▪ I. lease lease 1 [liːs] verb [transitive] COMMERCE 1. if you lease something to someone, you give them the right to use it for a… … Financial and business terms
lease — lease1 leasable, adj. leaseless, adj. leaser, n. /lees/, n., v., leased, leasing. n. 1. a contract renting land, buildings, etc., to another; a contract or instrument conveying property to another for a specified period or for a period… … Universalium
Lease-option — A lease option (or lease purchase) is the abbreviated form of the appropriate term lease with option to purchase. It is a type of contract used in residential real estate. The contract is typically between two parties: the tenant (also called the … Wikipedia
Lease Rate — The amount of money paid over a specified time period for the rental of an asset, such as real property or an automobile. The lease rate that the lender earns from allowing someone else to use his property compensates him for not being able to… … Investment dictionary
term — /tɜ:m/ noun 1. a period of time when something is legally valid ● during his term of office as chairman ● the term of a lease ● We have renewed her contract for a term of six months. ● The term of the loan is fifteen years. 2. part of a legal or… … Dictionary of banking and finance