Sales-type lease

(redirected from Sales-Type Leases)

Sales-type lease

The leasing out of a firm's own equipment, such as a printing company leasing its own presses, thereby competing with an independent leasing company.

Sales-Type Lease

A lease whereby a company rents its own assets that it needs to run its business. For example, an automobile factory may lease its machinery to another factory.

References in periodicals archive ?

29--namely, that CareFusion is consulting with the SEC about its accounting policy for sales-type leases in its Pyxis medication and supply dispensing product lines.

CareFusion further delays filing annual report

30 the lessor owned 991 aircraft, with 11 more classified as finance and sales-type leases, while providing fleet management services on another 99.

Aircraft Finance & Leasing News - North America

98, Accounting for Leases: Sale-Leaseback Transactions Involving Real Estate, Sales-Type Leases of Real Estate, Definition of the Lease Term, and Initial Direct Costs of Direct Financing Leases.

Statement of Financial Accounting Standards No. 152--Accounting for Real Estate Time-Sharing Transactions