- leveraged lease
- A lease in which the lessor borrows as part of the finance of the asset to be leased.
Big dictionary of business and management. 2014.
Big dictionary of business and management. 2014.
Leveraged lease — A lease in which the lessor puts up some of the money required to purchase the asset and borrows the rest from a lender. The lender is given a senior secured interest on the asset and an assignment of the lease and lease payments. The lessee… … Wikipedia
Leveraged Lease — A lease agreement wherein the lessor, by borrowing funds from a lending institution, finances the purchase of the asset being leased. The lessor pays the lending institution back by way of the lease payments received from the lessee. Under the… … Investment dictionary
leveraged lease — A type of financial lease in which the lessor borrows a high percentage of the cost of the leased asset on a nonrecourse basis from lenders. This is also sometimes called a third party equity lease or a tax lease … Black's law dictionary
leveraged lease — A type of financial lease in which the lessor borrows a high percentage of the cost of the leased asset on a nonrecourse basis from lenders. This is also sometimes called a third party equity lease or a tax lease … Black's law dictionary
Leveraged lease — A lease arrangement under which the lessor borrows a large proportion of the funds needed to purchase the asset and grants the lender a lien on the assets and a pledge of the lease payments to secure the borrowing. The New York Times Financial… … Financial and business terms
leveraged lease — A lease arrangement under which the lessor borrows a large proportion of the funds needed to purchase the asset. The lender has a lien on the assets and a pledge of the lease payments to secure the borrowing. Bloomberg Financial Dictionary … Financial and business terms
leveraged lease — /ˈlɛvərɪdʒd lis/ (say levuhrijd lees) noun a complex form of lease which, apart from the lessor and lessee, involves one or more long term lenders of funds …
leveraged leases — A form of lease financing in which the lessor/owner supplies only a portion of the cost of acquiring the leased property as equity. The remaining portion of the purchase price of the leased equipment is borrowed from long term lenders. American… … Financial and business terms
ЛИЗИНГ С ПРИВЛЕЧЕНИЕМ ЗАЕМНЫХ СРЕДСТВ — (leveraged lease) сделки финансового лизинга, которые отвечают следующим требованиям: а) участниками сделки являются как минимум три стороны: лизингодатель, арендатор и долгосрочный кредитор; б) кредитор финансирует значительную часть стоимости… … Внешнеэкономический толковый словарь
Аренда актива, частично приобретенного в кредит — (LEVERAGED LEASE) Аренда, классифицируемая и учитываемая по признаку единственной чистой инвестиции со стороны арендодателя. Такая аренда ( а) предполагает участие трех контрагентов (арендатор, долгосрочный кредитор, арендодатель), (б) включает в … Словарь терминов по управленческому учету