Printer Friendly
Dictionary, Encyclopedia and Thesaurus - The Free Dictionary
1,762,902,833 visitors served.
forum mailing list For webmasters
?
New: Language forums
Dictionary/
thesaurus
Medical
dictionary
Legal
dictionary
Financial
dictionary
Acronyms
 
Idioms
Encyclopedia
Wikipedia
encyclopedia
?

capital lease

   Also found in: Wikipedia 0.03 sec.
Capital lease
A lease obligation that has to be capitalized on the balance sheet.
capital lease
The long-term lease of a capital asset. To the lessee, a capital lease is the same as owning the asset. Accounting rules require that the leased asset and the present value of the lease payments be recorded on the lessee's balance sheet. For the lessor, a capital lease is treated as a sale of the asset. Also called financial lease.


How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content.
?Page tools
Printer friendly
Cite / link
Email
Feedback
Add definition
? Mentioned in ? References in periodicals archive
 
14, 2002, plus the senior debt and capital lease obligations to be assumed, and including estimated transaction costs.
SunLink and HealthMont merge. (Market Watch) by Pagan, Joyce / Contemporary Long Term Care
13 specifically excludes executor costs from the definition of minimum lease payments when determining how to classify a lease (that is, whether the lease should be recorded as a capital lease or as an operating lease).
Sale-leaseback costs and gain on exchange of assets by Levitin, Moshe S. / Journal of Accountancy
More results
 
Financial browser? ? Full browser
 
 
Financial Dictionary
?

Disclaimer | Privacy policy | Feedback | Copyright © 2009 Farlex, Inc.
All content on this website, including dictionary, thesaurus, literature, geography, and other reference data is for informational purposes only. This information should not be considered complete, up to date, and is not intended to be used in place of a visit, consultation, or advice of a legal, medical, or any other professional. Terms of Use.