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 ?
Earlier, the Saudi Ministry of Commerce and Investment and SAMA were given the green light to put in place regulatory arrangements on installment sales and licensing.
Overseas financial business includes unsecured loan business and installment loan business (Installment sales finance business) in Thailand, as well as banking business in Indonesia.
The book offers 44 chapters on various basic topics in individual income taxation, such as taxation of personal in jury awards, the interest deduction, and installment sales. Each chapter includes all or part of the Code section or sections relevant to the specific topic.
has assigned provisional ratings to SB Handset Installment Sales Receivables Securitization 2016-3 backed by handset installment sales receivables, originated by SoftBank Corp.
Gans, "Private Annuities and Installment Sales: Trombetta and Section 2036," 120, The Journal of Taxation, May 5, 2014, pp.
The program changes will go into effect on July 1, 2015, and will no longer allow dealer markup on retail installment sales contracts.
Riyadh, Jumada II 28, 1436, April 17, 2015, SPA -- The commercial sector witnessed in the Kingdom of Saudi Arabia many developments during the years of the Ninth Development Plan and the numbers of commercial records by the end of the fourth year of the plan 2013 exceeded 1.37 million records, more than 86,000 companies, and the number of installment sales licenses, debt collection and transactions services amounted to 115,000 licenses.
Installment sales do not always work in all situations.
On 1 February, a ban on payment by installment for cell phones and jewellery entered into force, and installment sales are now restricted for a range of other products.
Annino touched briefly on intra-family installment sales of the family business or commercial real estate in the context of federal estate exemptions.
* Tokyo Leasing a provider of leasing, installment sales and other financial services for IT-related and industrial equipment, signed a 14,562 s/f lease at 2500 Westchester Avenue.
However, installment sales growth, which has been on an upward trend since September 2011, moderated at the end of August 2012.