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capital lease

   Also found in: Wikipedia 0.04 sec.
Capital Lease
A lease considered to have the economic characteristic of asset ownership.

Notes:
A capital lease is an example of accrual accounting's inclusion of economic events.

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.
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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
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