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capital lease agreement

См. также в других словарях:

  • capital lease — capital lease, capitalized lease See lease. capitalized lease Lease obligations that must be capitalized under GAAP; the unpaid future lease payments due under the terms of the lease must be shown as a liability on the firm s balance sheet. As a… …   Financial and business terms

  • Capital Lease — A lease considered to have the economic characteristics of asset ownership. A capital lease would be considered a purchased asset for accounting purposes. An operating lease, on the other hand, would be handled as a true lease, or rental, for… …   Investment dictionary

  • Capital lease — A lease obligation that has to be capitalized on the balance sheet. The New York Times Financial Glossary * * * capital lease UK US noun [C] ► FINANCE, PROPERTY a legal agreement that allows a person or organization to make regular payments for… …   Financial and business terms

  • 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

  • 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

  • Capital formation — Gross capital formation in % of gross domestic product in world economy Capital formation is a concept used in macroeconomics, national accounts and financial economics. Occasionally it is also used in corporate accounts. It can be defined… …   Wikipedia

  • Capital Cargo International Airlines — Infobox Airline airline=Capital Cargo International Airlines logo= logo size= fleet size=15 destinations=14 IATA=PT ICAO=CCI callsign=CAPPY parent=Air Transport Services Group founded=1995 headquarters=Orlando, Florida, USA key people= hubs=… …   Wikipedia

  • Finance lease — is a type of lease the other being an operating lease. A finance lease (highly similar to a capital lease) effectively allows a firm to finance the purchase of an asset, even if, strictly speaking, the firm never acquires the asset. Typically, a… …   Wikipedia

  • 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

  • CityCenterDC — under construction in August 2011. CityCenterDC is a real estate development consisting of two condominium buildings, two rental apartment buildings, two office buildings, a luxury hotel, and public park in downtown Washington, D.C., the capital… …   Wikipedia

  • Continental Airlines — Not to be confused with Continental Airways, a low cost airline in Russia. Continental Airlines IATA CO …   Wikipedia

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