sale and leaseback transaction

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• Sale-and-leaseback — A sale and leaseback [ [http://investorwords.com/4364/sale and leaseback.html sale and leaseback Definition ] ] is typically a commercial real estate transaction in which one party, often a corporation, sells its corporate real estate assets to… …   Wikipedia

• sale and leaseback — n. The sale of an item to a buyer who immediately leases it back to the seller, done to free up the seller’s capital or to gain a tax deduction. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney… …   Law dictionary

• Sale and Leaseback — Un leaseback (diminutif de sale and leaseback) est une transaction financière au cours de laquelle une entité vend un actif et le récupère en location pour une longue durée. Ainsi, l’entité continue d’utiliser l’actif mais n’en est plus le… …   Wikipédia en Français

• sale and leaseback — A lease that is initiated when a firm sells an asset it owns to another firm and simultaneously leases the asset back for its own use. A sale of an asset to a vendee who immediately leases back to the vendor. The usual objectives are (1) to free… …   Black's law dictionary

• sale and leaseback — A transaction in which the owner of an asset sells it and immediately purchases back from the buyer the right to use the asset under a lease. The lease may be a finance lease or an operating lease …   Accounting dictionary

• sale and leaseback — A transaction in which the owner of an asset sells it and immediately purchases back from the buyer the right to use the asset under a lease The lease may be a finance lease or an operating lease …   Big dictionary of business and management

• leaseback — lease·back / lēs ˌbak/ n: the sale of property with the understanding that the seller can lease it back from the new owner often used in the phrase sale and leaseback Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. lease …   Law dictionary

• sale-leaseback — USA A transaction in which a seller deeds property to a buyer for consideration and the buyer simultaneously leases that property back to the seller. See also sale and leaseback Practical Law Dictionary. Glossary of UK, US and international legal …   Law dictionary

• leaseback — A transaction that involves the sales of some property, and an agreement by the seller to lease the property back from the buyer after the sale. Bloomberg Financial Dictionary * * * leaseback lease‧back [ˈliːsbæk] noun [countable, uncountable]… …   Financial and business terms

• sale — A contract between two parties, called, respectively, the seller (or vendor) and the buyer (or purchaser), by which the former, in consideration of the payment or promise of payment of a certain price in money, transfers to the latter the title… …   Black's law dictionary

• leaseback — noun A property transaction where a party sells something, then leases it from the purchaser. The seller is released from tax, depreciation, and maintenance costs, and the buyer is guaranteed an income from the property.[ …   Wiktionary