capital lease

(redirected from Full Payout Leases)

Capital lease

A lease obligation that has to be capitalized on the balance sheet.

Capital Lease

A long-term lease in which the lessee must record the leased item as an asset on his/her balance sheet and record the present value of the lease payments as debt. Additionally, the lessor must record the lease as a sale on his/her own balance sheet. A capital lease may last for several years and is not callable. It is treated as a sale for tax purposes. It is also called a financial lease.

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.
References in periodicals archive ?
It provides medium-term, fixed rate, full payout leases and equipment financing for 4,000 commercial customers across North America.
Continued strong earnings and cash flow performance, and an increasing portion of revenues from stable full payout leases, could lead to a ratings upgrade, Standard & Poor's said.
is an independent financial services company specializing in financing installment sales and full payout leases of income-producing and labor-saving equipment on a nationwide basis, providing capital loans secured by liens on the same types of equipment, and purchasing portfolios of finance and lease receivables from financial institutions and others.
AFG currently manages a portfolio of approximately $800 million of capital equipment, subject to primarily full payout leases, for its own account and for approximately 50,000 investors.
is an independent financial services company specializing in financing installment sales and full payout leases of income-producing and labor-saving equipment on a nationwide basis, providing loans with the same types of equipment as security, and purchasing portfolios of finance and lease receivables from financial institutions and others.
Financial Federal Corporation is an independent financial services company specializing in financing installment sales and full payout leases of income-producing and labor-saving equipment on a nationwide basis, and purchasing portfolios of finance and lease receivables from financial institutions and others.