lease obligation

lease obligation
зобов'язання за договором оренди; орендне зобов'язання

The English-Ukrainian Dictionary. Economics, Finance, Banking, Investmentss, Bank Loans. . 2002.

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Смотреть что такое "lease obligation" в других словарях:

  • lease obligation — promise to rent a property …   English contemporary 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 AND HIRE — The Hebrew term sekhirut embraces the lease of immovable property (houses and fields) as well as the hire of movable property and personal services, and is a near parallel of locatio conductio rei in Roman law. In this article the term hire is… …   Encyclopedia of Judaism

  • Lease and release — Release Re*lease , n. 1. The act of letting loose or freeing, or the state of being let loose or freed; liberation or discharge from restraint of any kind, as from confinement or bondage. Who boast st release from hell. Milton. [1913 Webster] 2.… …   The Collaborative International Dictionary of English

  • Lease To Own — An arrangement where an individual enters into a lease agreement with an owner with the inclusion of a clause that typically gives the individual the right, but not the obligation, to purchase the item leased at a predefined price and time. More… …   Investment dictionary

  • Capitalized Lease Method — An accounting approach that identifies a company s lease obligation as an asset on its balance sheet. This is done because although the company has not taken ownership of the asset, the transaction is still considered to be a beneficial economic… …   Investment dictionary

  • 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 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

  • 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

  • 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 — An operating lease is a lease whose term is short compared to the useful life of the asset or piece of equipment (an airliner, a ship, etc.) being leased. An operating lease is commonly used to acquire equipment on a relatively short term basis.… …   Wikipedia


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