leased asset(s)

См. также в других словарях:

• Asset-backed security — In finance, an asset backed security is a type of debt security that is based on pools of assets, or collateralized by the cash flows from a specified pool of underlying assets. Assets are pooled to make otherwise minor and uneconomical… …   Wikipedia

• Accounting for leases in the United States — is regulated by the Financial Accounting Standards Board (FASB).Accounting for leases by the lesseeA lease is defined as a contractual agreement between a lessor and lessee that gives the lessee the right to use specific property, either owned by …   Wikipedia

• Closed-End Lease — A rental agreement that puts no obligation on the lessee (the person making periodic lease payments) to purchase the leased asset at the end of the agreement. Also called a true lease , walkaway lease or net lease . Since the lessee has no… …   Investment dictionary

• Lessor — The owner of an asset that is leased under an agreement to the lessee. The lessee makes one time or periodic payments to the lessor in return for the use of the asset. The lease agreement is binding on both the lessor and the lessee, and spells… …   Investment dictionary

• Open-End Lease — A rental agreement that obliges the lessee (the person making periodic lease payments) to make a balloon payment at the end of the lease agreement amounting to the difference between the the residual and fair market value of the asset. Also… …   Investment dictionary

• Bargain Purchase Option — An option in a lease agreement that allows the lessee to purchase the leased asset at the end of the lease period at a price substantially below its fair market value. The bargain purchase option is one of four criteria, any one of which, if… …   Investment dictionary

• List of FASB Interpretations — FASB Interpretations are published by the Financial Accounting Standards Board (FASB). They extend or explain existing standards (primarily published in Statements of Financial Accounting Standards). Interpretations are a part of the U.S.… …   Wikipedia

• Leasehold — An accounting term used to classify an asset on a company s balance sheet that is leased. In order to be classified as a leased asset, the firm must enter into a lease agreement that is an operating lease, and not a capital lease. The reason… …   Investment dictionary

• Triple Net Lease — A lease agreement that designates the lessee (the tenant) as being solely responsible for all of the costs relating to the asset being leased in addition to the rent fee applied under the lease. The structure of this type of lease requires the… …   Investment dictionary

• capital lease — In the USA, a lease that does not legally constitute a purchase although the leased asset should be recorded as an asset on the lessee s books if any one of the following four criteria is met: • the lease transfers ownership of the property to… …   Accounting dictionary

• capital lease — In the USA, a lease that does not legally constitute a purchase although the leased asset should be recorded as an asset on the lessee s books if any one of the following four criteria is met: • the lease transfers ownership of the property to… …   Big dictionary of business and management