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special purpose enterprise (SPE)

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special purpose enterprise (SPE)
A semi-independent business organization formed to carry out a specific function. For example, a company might form an SPE to purchase some of the firm's assets. The SPE uses the assets as collateral for a loan with proceeds going to pay the company for the purchased assets. The assets and corresponding debt become balance sheet entries of the SPE, not the corporation. Companies that wish to eliminate troublesome assets and/or debts from their financial statements sometimes abuse the use of special purpose enterprises.
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Special Public Works Programme
Special Publication
Special Purchase Allowance
Special Purchase and Resale Agreement - SPRA
Special Purpose
Special Purpose Access
Special purpose acquisition company
Special purpose acquisition company
Special Purpose Aircraft
Special Purpose Assault Shotgun (airsoft weapon)
Special Purpose Automatic Shotgun
Special Purpose Cartridge (ammunition)
Special Purpose Command
Special purpose company
Special purpose company
Special purpose company (Japan)
Special purpose computer
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Special purpose corporation
Special Purpose Dexterous Manipulator
Special Purpose Dextrous Manipulator
Special Purpose Electronic Support Measures
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Special Purpose End Effector
special purpose enterprise (SPE)
Special purpose entity
Special purpose entity
Special Purpose Equipment
Special purpose file system
Special purpose file system
Special purpose file systems
Special purpose file systems
Special Purpose Force
Special Purpose Function Code
Special Purpose Goggle Map
Special Purpose Individual Weapon
Special Purpose Individual Weapon
Special Purpose Inexpensive Satellite
Special Purpose Insertion Extraction
Special Purpose Integrated Remote Intelligence Terminal
Special Purpose Islamic Regiment
Special Purpose Local Option Sales Tax
Special Purpose Low Lethality Anti-Terrorist Munition
Special Purpose Machinery
Special Purpose Manipulator System (NASA)
special purpose Marine air-ground task force
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