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financing lease

См. также в других словарях:

  • direct financing lease — In the USA, a method used by lessors in capital leases, in which the lessor has purchased the asset solely for the purpose of leasing it. The minimum lease payments must be collectable and no significant uncertainties should attach to the amount… …   Accounting 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

  • International Lease Finance Corporation — Infobox Company company name = International Lease Finance Corporation (ILFC) company company type = Division company slogan = foundation = 1973 location = 10250 Constellation Blvd. Los Angeles, CA 90067 USA key people = Steven F. Udvar Hazy, CEO …   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

  • Credit tenant lease — A credit tenant lease is a method of financing real estate. The landlord borrows money to finance the property and pledges as security the rents to be received from the tenant. Usually, the financing is structured as nonrecourse debt, and the… …   Wikipedia

  • Aircraft lease — Aircraft leases are a number of types of leases used by airlines and other aircraft operators. Airlines lease aircraft from other airlines or leasing companies for two main reasons; to operate aircraft without the financial burden of buying them …   Wikipedia

  • Creative financing — is a term used widely amongst real estate investors to refer to non traditional means of real estate financing, or financing techniques not commonly used. The goal of creative financing is generally to purchase, or finance a property, with the… …   Wikipedia

  • capital lease — USA Functionally a financing transaction (an asset is acquired and a liability is incurred). A lease is a capital lease under GAAP if the characteristics of ownership passes from the lessor to the lessee or the lessee is compelled to purchase the …   Law dictionary

  • Synthetic lease — A synthetic lease is a financing structure by which a company structures the ownership of an asset so that * for financial accounting purposes (under pre 2003 U.S. financial accounting rules), the asset is owned by a special purpose entity and… …   Wikipedia

  • Off-Balance-Sheet Financing — A form of financing in which large capital expenditures are kept off of a company s balance sheet through various classification methods. Companies will often use off balance sheet financing to keep their debt to equity (D/E) and leverage ratios… …   Investment dictionary

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