installment sale

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Installment sale

The sale of an asset in exchange for a specified series of payments (the installments).

Installment Sale

A sale in which the buyer makes a series of payments instead of a lump sum in order to compensate the seller. The payments in an installment sale often, but do not always, include interest to pay the seller for accepting the credit risk that the buyer will not make payments in a timely manner. An installment sale can have tax advantages for the seller. See also: Credit sale.

installment sale

A sale in which the buyer is scheduled to make a series of payments over a period of time. An installment sale can offer certain tax advantages; however, the seller may have a lengthy wait before receiving the entire proceeds. Virtually any asset, including securities, may be disposed of through an installment sale.

installment sale

See installment contract.

References in periodicals archive ?
Installment sales are most frequently used when the property that is sold is real estate and cannot be used to report the sale of publicly traded stock or securities.
The rules governing installment sales are well defined, and the gain deferral achieved through installment sale treatment enables the seller, in certain circumstances, to spread gain over the period of installment payments based on the proportion that the gross profit on the sale bears to the contract price.
Installment sales can be a useful tool for bringing a buyer and seller together.
Tokyo, Japan, June 29, 2007 - (JCN Newswire) - SOFTBANK MOBILE Corp, a consolidated subsidiary of SOFTBANK CORP, started the installment sales of mobile handsets (New Super Bonus) from September, 2006, and we announced today that we procured 88.
Under the latest agreement, negotiations will also be held to let Jaccs take over the installment sales business of Mitsubishi UFJ Nicos, which will make Jaccs into Japan's biggest installment sales service provider with a sales balance of 1.
Scherbart argued that the corn sales qualified as installment sales between him and third parties.
The Electronic Consumers Contract Act, the Consumers Contract Act, the Premiums and Misrepresentations Law, the Installment Sales Law and the Used Goods Business Act provide consumers with additional protections.
PIA Members Focus on Privacy, Repeal of Installment Sales Tax Provision
Installment sales may be particularly advantageous if capital gains rates drop in the future.
Since Griffith involved an installment sale, the key issue was whether year-of-sale payments received by the taxpayer-seller exceeded 30 percent of the sale price (thus disallowing the installment sales reporting method).
The securities issued from the owner trust structure are backed by a pool of retail installment sales contracts secured by new and used automobiles and light-duty trucks originated by MB Financial Bank (MBFB) and NetBank.
Yet, the history of installment sales discussed below suggests otherwise.