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installment sale
(redirected from Installment Sales)

    Also found in: Wikipedia 0.01 sec.
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.
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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: allocation of installment payments by Klunk, Jon R. / The Tax Adviser
CONCLUSION Installment sales can be a useful tool for bringing a buyer and seller together.
Installment sales and alternatives: a public service of Davidson Law ... by Davidson, Darwin / Arkansas Business
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.
SOFTBANK MOBILE Corp Announces Securitization of Mobile Handsets ... by JCN Newswires
 
 
 
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