off-balance sheet lease

off-balance sheet lease

See operating lease.

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US Securities and Exchange Commission data estimates that Fortune 500 companies currently have more than USD 700 billion in off-balance sheet lease obligations that will be affected by the new standards, while the IASB projects new balance sheet additions worldwide may be in excess of USD 3 trillion.
5 million, and the funds were used to pay facility-related debt and to purchase remaining assets under Beverly's off-balance sheet lease arrangement, according to a news release.
There are two primary types of off-balance sheet lease structures that exist that provide a good fit for these firms Credit Tenant and Synthetic Leases.
Lot 2 Financing as off-balance sheet lease (optional assignment)
It is likely to be most pronounced in those business sectors - such as transportation, real estate, mining and construction - where it is common for companies to have a significant number of material off-balance sheet leases.