operating lease contract

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• operating lease — See lease. American Banker Glossary short term, cancelable lease. A type of lease in which the contract period is shorter than the life of the equipment, and the lessor pays all maintenance and servicing costs. Bloomberg Financial Dictionary * *… …   Financial and business terms

• Operating lease — Short term, cancelable lease. A type of lease in which the period of contract is less than the life of the equipment and the lessor pays all maintenance and servicing costs. The New York Times Financial Glossary * * * operating lease operating… …   Financial and business terms

• Operating Lease — A lease contract that allows the use of an asset, but does not convey rights similar to ownership of the asset. An operating lease is not capitalized; it is accounted for as a rental expense …   Investment dictionary

• 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

• lease — Any agreement which gives rise to relationship of landlord and tenant (real property) or lessor and lessee (real or personal property). Smith v. Royal Ins. Co., C.C.A.Cal., Ill F.2d 667, 671. A contract for exclusive possession of lands,… …   Black's law dictionary

• lease — Any agreement which gives rise to relationship of landlord and tenant (real property) or lessor and lessee (real or personal property). Smith v. Royal Ins. Co., C.C.A.Cal., Ill F.2d 667, 671. A contract for exclusive possession of lands,… …   Black's law dictionary

• 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

• Contract — law …   Wikipedia

• lease — A contract between the owner of a specific asset, the lessor, and another party, the lessee, allowing the latter to hire the asset. The lessor retains the right of ownership but the lessee acquires the right to use the asset for a specific period …   Accounting dictionary

• lease — A contract between the owner of a specific asset, the lessor, and another party, the lessee, allowing the latter to hire the asset. The lessor retains the right of ownership but the lessee acquires the right to use the asset for a specific period …   Big dictionary of business and management