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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 locación-venta
• lease with option to buy• lease with option to purchase• lease-purchase agreement -
3 arrendado
• lease with option to purchase• leased channel• rented -
4 arrendamiento con opción de compra
• bailment lease• hire labor• hire-purchase• hire-purchase contract• lease rental• lease with option to purchase• leasebackDiccionario Técnico Español-Inglés > arrendamiento con opción de compra
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5 leasen
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6 Leasing
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7 Mietkauf
Mietkauf m hire purchase; lease with option to purchase -
8 kjøp på leiekontrakt
subst. (jus) US: lease with option to purchase, hire purchase -
9 аренда с правом покупки
Универсальный русско-английский словарь > аренда с правом покупки
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10 Pacht (f) mit Vorkaufsrecht
< Grund> lease with option to purchaseBusiness german-english dictionary > Pacht (f) mit Vorkaufsrecht
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11 Pacht mit Vorkaufsrecht
Business german-english dictionary > Pacht mit Vorkaufsrecht
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12 alquilado
• hire staff personnel• hired assassin• lease with option to purchase• leased channel• rented -
13 Mietkauf
m WIRTS. lease-purchase agreement (with option to buy at the end of the lease period)* * *Miet|kaufm (COMM)lease-purchase agreement (with option to buy at the end of the lease period), hire purchase (Brit)* * *Miet·kaufm HANDEL hire purchase, HP* * *der (Wirtsch.) ≈ hire purchase (Brit.) or (Amer.) installment plan (with option to buy outright or terminate the agreement at a specified date)* * ** * *der (Wirtsch.) ≈ hire purchase (Brit.) or (Amer.) installment plan (with option to buy outright or terminate the agreement at a specified date) -
14 аренда с правом выкупа
1) General subject: lease option agreement (involves a tenant being given the option to buy a property at an agreed price at the end of a given rental period)2) Economy: lease with an option to purchase3) Accounting: hire purchase (это предоставление средств в аренду с возможностью выкупить их по истечении срока аренды. Право собственности остаётся за арендодателем до момента последнего платежа)4) Advertising: leasing5) Real estate: lease with an option to buyУниверсальный русско-английский словарь > аренда с правом выкупа
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15 Mietkauf
Mietkauf m RECHT (BE) hire purchase, HP, lease-purchase agreement (the lessee’s payments made under the lease agreement are credited towards the purchase of the asset)* * *m < Recht> hire purchase (BE) (HP), lease-purchase agreement (the lessee's payments made under the lease agreement are credited towards the purchase of the asset)* * *Mietkauf
rent (lease) with an option to purchase -
16 alquiler
m.1 renting (acción) (house, office, television).¿está en venta o en alquiler? is it for sale or to let?coche de alquiler hire cartenemos viviendas de alquiler we have homes to let2 rent (price) (house, office).* * *1 (acción - de casa) renting, letting; (- de coche) hire2 (cuota - de casa) rent; (- de TV etc) rental■ ¿has pagado el alquiler del piso? have you paid the rent on the flat?\'En alquiler' "To let", US "For rent"alquiler de úteros surrogacy* * *noun m.rent, rental* * *SM1) (=acción) [de inmueble] letting, renting; (Téc) plant hire; [de coche, autocar] hire, hiringalquiler sin conductor — Esp self-drive
alquiler de úteros — surrogate motherhood, womb-leasing
2) (=precio) [de inmueble] rent, rental; [de coche, autocar] hire charge* * *a) ( precio)b) ( acción de alquilar - una casa) renting, letting (BrE); (- un televisor) rental; (- un coche, disfraz) rental (AmE), hire (BrE)se dedica al alquiler de coches — he's in the car-rental (AmE) o (BrE) car-hire business
coches de alquiler — rental (AmE) o (BrE) hire cars
* * *= rental charge, rent, rental, hire, renting, tenancy, chartering.Ex. In estimating the cost of setting up an automated library information system a wide range of factors must be considered, including cost of purchase and need to renew hardware every 3 to 5 years, rental charges, maintenance costs, and staff salaries.Ex. Most worrying for all retailers is the continuing upward spiral in overheads and specifically in rents and rates.Ex. There is a connection charge and an annual rental plus a charge for each call at rates which vary according to the distance between centres.Ex. It is a service based on the sale rather than the hire of floppy discs.Ex. Entries contain all the information pertinent to a particular title, including a physical description of the material and information for purchasing or renting.Ex. An oppressive farmer tenancy system has developed under these reforms, but the Left movement is working for land nationalization.Ex. The author discusses identifies the information needs and problems of the maritime industry using its tanker chartering section as an example.----* alojamiento de alquiler = rented accommodation, residential property.* alquiler de bicicletas = bicycle rental.* alquiler de coches = car rental, car hire.* alquiler de vehículos = car rental.* alquiler de vídeos = video rental.* alquiler de vivienda = housing rental.* biblioteca de alquiler = rental library.* compañía de compra por alquiler = hire-purchase company.* contrato de alquiler = rental agreement, lease.* derecho de alquiler = rental right.* devolución del alquiler = rent rebate.* en alquiler = rented.* madre de alquiler = surrogate mother.* madres de alquiler = surrogacy.* mercado inmobiliario de alquiler = rented housing market.* película de alquiler = rental movie.* poner en alquiler = rent out.* remolque de alquiler = U-Haul trailor.* subsidio de alquiler = housing benefit.* tienda de alquiler = rental outlet.* * *a) ( precio)b) ( acción de alquilar - una casa) renting, letting (BrE); (- un televisor) rental; (- un coche, disfraz) rental (AmE), hire (BrE)se dedica al alquiler de coches — he's in the car-rental (AmE) o (BrE) car-hire business
coches de alquiler — rental (AmE) o (BrE) hire cars
* * *= rental charge, rent, rental, hire, renting, tenancy, chartering.Ex: In estimating the cost of setting up an automated library information system a wide range of factors must be considered, including cost of purchase and need to renew hardware every 3 to 5 years, rental charges, maintenance costs, and staff salaries.
Ex: Most worrying for all retailers is the continuing upward spiral in overheads and specifically in rents and rates.Ex: There is a connection charge and an annual rental plus a charge for each call at rates which vary according to the distance between centres.Ex: It is a service based on the sale rather than the hire of floppy discs.Ex: Entries contain all the information pertinent to a particular title, including a physical description of the material and information for purchasing or renting.Ex: An oppressive farmer tenancy system has developed under these reforms, but the Left movement is working for land nationalization.Ex: The author discusses identifies the information needs and problems of the maritime industry using its tanker chartering section as an example.* alojamiento de alquiler = rented accommodation, residential property.* alquiler de bicicletas = bicycle rental.* alquiler de coches = car rental, car hire.* alquiler de vehículos = car rental.* alquiler de vídeos = video rental.* alquiler de vivienda = housing rental.* biblioteca de alquiler = rental library.* compañía de compra por alquiler = hire-purchase company.* contrato de alquiler = rental agreement, lease.* derecho de alquiler = rental right.* devolución del alquiler = rent rebate.* en alquiler = rented.* madre de alquiler = surrogate mother.* madres de alquiler = surrogacy.* mercado inmobiliario de alquiler = rented housing market.* película de alquiler = rental movie.* poner en alquiler = rent out.* remolque de alquiler = U-Haul trailor.* subsidio de alquiler = housing benefit.* tienda de alquiler = rental outlet.* * *1(precio, cantidad): el alquiler del apartamento the rent on the apartmentel alquiler del televisor the television rental2 (acción de alquilar — una casa) renting, letting ( BrE); (— un televisor) rental; (— un coche, disfraz) rental ( AmE), hire ( BrE)el tema del alquiler de úteros the subject of commercial surrogacytomar una casa en alquiler to rent a housecontrato de alquiler tenancy agreementese piso lo tengo en alquiler I've rented that apartment outtiene varios pisos de alquiler she has several apartments that she rents out* * *
alquiler sustantivo masculino
(— de televisor, bicicleta) rental
(— un televisor) rental;
(— un coche, disfraz) rental (AmE), hire (BrE);◊ se dedica al alquiler de coches he's in the car-rental (AmE) o (BrE) car-hire business;
contrato de alquiler tenancy agreement;
coches de alquiler rental (AmE) o (BrE) hire cars
alquiler sustantivo masculino
1 (precio por: un objeto) hire, rental
(: pisos, casas) rent
2 (acción de alquilar: pisos, casas) renting, letting
(: disfraces, electrodomésticos) hire, rental
alquiler de coches, car hire
♦ Locuciones: de alquiler, (para alquilar: pisos, casas) to let o rented
(: coche) for hire
(: televisión) for rent
(alquilado: casa, habitación): vive (en un piso) de alquiler, he lives in a rented flat
lleva un esmoquin de alquiler, he's wearing a hired dinner jacket
(acción de alquilar) vive del alquiler de unos pisos, he lives off the rent from some flats ➣ Ver nota en alquilar
' alquiler' also found in these entries:
Spanish:
alquilar
- contrato
- renta
- cobrar
- comer
- ir
- pagar
English:
behind
- car hire
- deposit
- hire
- lodging
- prorate
- raise
- rent
- rent collector
- rent-free
- rental
- surrogate mother
- tenancy
- tenancy agreement
- arrears
- bed
- council
- due
- hack
- housing
- payable
- surrogate
* * *alquiler nm1. [acción] [de casa, oficina] renting;[de televisor] renting; [de coche, bicicleta] hiring;de alquiler [casa] rented;¿está en venta o en alquiler? is it for sale or rent o Br to let?;alquiler de bicicletas [en letrero] bicycles for hire;una madre de alquiler a surrogate motheralquiler con opción a compra rental with option to buy2. [precio] [de casa, oficina] rent;[de televisión] rental; [de coche] hire charge;han subido los alquileres de la vivienda rents have gone up* * *mde alquiler rental atr, Br tb hire atrrent* * *alquiler nmarrendamiento: rent, rental* * *alquiler n1. (dinero piso, etc) rent¿cuánto pagas de alquiler? how much rent do you pay?me han subido el alquiler they've put my rent up / my rent's gone up2. (dinero coche, etc) hire charge -
17 право выкупа
1) General subject: purchase option (e.g., lease with a purchase option - AD)2) Economy: option of redemption (ценной бумаги), power of redemption, right of redemption, right of repurchase3) Advertising: right of redemption (например, имущества)4) Business: call feature -
18 с правом выкупа
General subject: with a purchase option (e.g., lease with a purchase option - AD) -
19 Mietfreigabe
Mietfreigabe
decontrol of rents;
• Mietgebäude leasehold building;
• Mietgebühr rent, rental fee, (Gegenstand) hiring charge;
• Mietgegenstand leased (rented, rental) property, rental (US);
• fest installierte Mietgegenstände landlord=s fixtures;
• Mietgeld provision of rent;
• kurzfristiges Mietgeschäft short leasing;
• Mietgrundlage rental basis;
• Mietgrundstück demised premises, leasehold, rented property;
• Mietherabsetzung cut in (abatement of) rents;
• Miethöchstpreis rent ceiling;
• Miethöhe schiedsgerichtlich festsetzen lassen to refer the amount of rent to arbitration;
• Mietholschuld rent lying in render (Br.);
• Mietinkasso collection of rents;
• Mietinteressent prospective tenant;
• Mietjahr tenancy year;
• Mietkauf rent (lease) with an option to purchase;
• Mietkaution key money (Br.);
• Mietkonto rent account;
• Mietkosten rental fee, housing price;
• Mietkündigung notice to quit;
• zu einer Mietkündigung ordnungsgemäß Stellung nehmen to serve an appropriate counternotice;
• Mietkürzung cut in rent;
• Mietkutsche hackney coach (cab);
• Mietleitungen (Internet) leased lines;
• Mietnachlass remission of rent, rent rebate (discount);
• Mietnachweis für Gemeinschaftswohnungen flatsharer=s register (Br.);
• Mietobjekt rented property;
• Mietpartei über uns the tenants of the flat above;
• Mietpfändung distress for non-payment of rent. -
20 contratto
1. m contractcontratto d'affitto lease2. past part vedere contrarre* * *contratto s.m. contract; agreement, deed: contratto a cottimo, jobbing contract; contratto a fermo, firm contract; contratto a termine, forward contract; contratto a lungo termine, long-term contract; contratto agganciato alla scala mobile, index-linked contract; contratto a termine su merci o su prodotti finanziari, futures contract; contratto a pronti, spot contract; contratto collettivo ( di lavoro), collective agreement; contratto di apprendista, articles (pl.) of apprenticeship; contratto bilaterale, bilateral contract (o indenture); contratto di associazione, deed (o articles) of partnership; contratto d'appalto, contract by tender; contratto d'assicurazione, insurance contract; contratto di esclusiva, exclusive dealing; contratto di fornitura, supply contract; contratto di gestione, franchise; contratto di cessione dei crediti da recuperare, factoring; contratto di commissione, broker's contract; contratto di compravendita, purchase deed (o sale contract); contratto di lavoro, labour (o employment) contract; contratto di leasing, lease; contratto d'affitto, lease (contract), location; contratto di trasporto, contract of conveyance (o charter agreement); contratto di noleggio, charter (party); contratto formale, formal agreement (o specialty contract); contratto illegale, illegal contract; contratto capestro, tying contract; contratto vincolante, binding contract; contratto irrevocabile, contract beyond revocation; contratto nullo, void contract; contratto annullabile, voidable contract; contratto definitivo, final contract; contratto verbale, parole (o verbal) contract, gentlemen's agreement; contratto rinnovabile, renewable contract; contratto preliminare, preliminary contract (o precontract); contratto ipotecario, mortgage deed; contratto oneroso, onerous contract; contratto provvisorio, provisional contract; ( assicurazioni) contratto provvisorio di polizza, slip; contratto sindacale, union contract; contratto scaduto, expired contract; contratto sociale, social contract; contratto societario, partnership deed // come da contratto, as per contract; a contratto, indentured; esecuzione di un contratto, execution of a contract; infrazione di contratto, breach of contract; scadenza di un contratto, expiration of a contract; redigere un contratto, to draw up a contract; rescindere un contratto, to rescind (o to cancel) a contract; rinnovare un contratto, to renew a contract; rompere un contratto, to break a contract; firmare un contratto, to sign a contract; concludere, stipulare un contratto, to enter into a contract // (Borsa): contratto a doppia facoltà, indemnity (o put and call) option, (amer.) straddle; contratto a doppia opzione, spread; contratto a premi su indici di borsa, stock index options; contratto a premio, option contract; contratto di riporto, continuation note (o contango contract).* * *[kon'tratto] contratto (-a)1. ppSee:2. agg(volto, mani) tense, (muscoli) tense, contracted, Gramm contracted3. sm* * *[kon'tratto] Isostantivo maschile (accordo) contract, agreement ( tra, fra between; con with); (documento) contractfirmare, rompere un contratto — to sign, break a contract
contratto di affitto — rent o rental o tenancy agreement
contratto collettivo di lavoro — econ. collective agreement
contratto di lavoro — employment contract, contract of employment
II 1.contratto di matrimonio — marriage contract o settlement
participio passato contrarre2.1) [dita, mascelle, muscoli] contracted (da with)2) ling.* * *contratto1/kon'tratto/sostantivo m.(accordo) contract, agreement ( tra, fra between; con with); (documento) contract; firmare, rompere un contratto to sign, break a contract\contratto di affitto rent o rental o tenancy agreement; contratto collettivo di lavoro econ. collective agreement; contratto di lavoro employment contract, contract of employment; contratto di locazione → contratto di affitto; contratto di matrimonio marriage contract o settlement; contratto di noleggio hire contract; contratto a tempo determinato fixed term contract; contratto a tempo indeterminato permanent contract; contratto a termine terminable contract.————————contratto2/kon'tratto/II aggettivo1 [dita, mascelle, muscoli] contracted (da with)2 ling. forma -a short form.
См. также в других словарях:
lease with option to purchase — A lease under which the lessee has the right to purchase the property. The price and terms of the purchase must be set forth for the option to be valid. The option may run for the length of the lease period … Black's law dictionary
lease with option to purchase — A lease under which the lessee has the right to purchase the property. The price and terms of the purchase must be set forth for the option to be valid. The option may run for the length of the lease period … Black's law dictionary
lease with option to purchase — A lease in the ordinary form with the usual provisions, and in addition thereto, providing that in consideration of the payment of a specified sum and the stipulated rent and a full compliance with all the terms of the lease, the lessee is to… … Ballentine's law dictionary
option to purchase — A contract by which the owner of property agrees with another person that the latter shall have a right to buy the property at a fixed price within a certain time. 17 Am J2d Contr § 32; 46 Am J1st Sales § 56. The familiar provision in a lease,… … Ballentine's law dictionary
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 purchase contract — A lease purchase contract (or lease option contract) is the abbreviated form of the appropriate term lease with option to purchase contract. It is a form of real estate purchase which combines elements of a traditional rental agreement with an… … Wikipedia
option — op·tion 1 / äp shən/ n 1: the power or right to choose; also: a choice made or available 2: a privilege of demanding fulfillment of a contract on any day within a specified time 3: a contract conveying in exchange for the payment of a premium a… … Law dictionary
option — an agreement, often for a consideration, which permits the purchase or sale of something within a stipulated time, in accordance with the terms of the agreement. For example, a right by a tenant to take up a further lease of premises, usually… … Financial and business terms
option — Right of election to exercise a privilege. Contract made for consideration to keep an offer open for prescribed period. A right, which acts as a continuing offer, given for consideration, to purchase or lease property at an agreed upon price and… … Black's law dictionary
lease-purchase — /lees perr cheuhs/, n. 1. the continuing use of property or goods under a lease for a stipulated period with option for the lessee to buy and with part of the rental charges credited toward the purchase price. adj. 2. of or pertaining to lease… … Universalium
lease-purchase — /lees perr cheuhs/, n. 1. the continuing use of property or goods under a lease for a stipulated period with option for the lessee to buy and with part of the rental charges credited toward the purchase price. adj. 2. of or pertaining to lease… … Useful english dictionary