capital lease

capital lease
1) эк. = capital leasing
2) учет арендованное имущество (учитывается в активе баланса как собственное имущество и в пассиве как заемные средства)
See:

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капитальная аренда (США): арендный контракт, который действителен в течение по крайней мере 75% срока полезной жизни капитального актива и позволяет арендатору стать его владельцем в конце срока аренды; аренда, которая, согласно инструкции 13 Совета по финансовым учетным стандартам, отражается в балансе как капитальный актив и соответствующее обязательство (обычно когда арендатор получает все права и обязательства по данному имуществу); = financing lease; sales-type lease; см. Financial Accounting Standards Board;
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аренда активов
капитальная аренда
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Аренда основных средств
. аренда с передачей права собственности (поуплате последнего взноса); аренда с правом выкупа арендуемого имущества; (в конце срока аренды), финансируемая аренда; финансовый лизинг; капитальный лизинг; прямой лизинг; аренда капитальная . Словарь экономических терминов .
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Лизинговые отношения
капитальный лизинг
лизинговая сделка, имеющая характерные черты контракта купли-продажи, а также отвечающая определенным установленным законом критериям

Англо-русский экономический словарь.

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Смотреть что такое "capital lease" в других словарях:

  • capital lease — capital lease, capitalized lease See lease. capitalized lease Lease obligations that must be capitalized under GAAP; the unpaid future lease payments due under the terms of the lease must be shown as a liability on the firm s balance sheet. As a… …   Financial and business terms

  • capital lease — USA Functionally a financing transaction (an asset is acquired and a liability is incurred). A lease is a capital lease under GAAP if the characteristics of ownership passes from the lessor to the lessee or the lessee is compelled to purchase the …   Law dictionary

  • Capital Lease — A lease considered to have the economic characteristics of asset ownership. A capital lease would be considered a purchased asset for accounting purposes. An operating lease, on the other hand, would be handled as a true lease, or rental, for… …   Investment dictionary

  • Capital lease — A lease obligation that has to be capitalized on the balance sheet. The New York Times Financial Glossary * * * capital lease UK US noun [C] ► FINANCE, PROPERTY a legal agreement that allows a person or organization to make regular payments for… …   Financial and business terms

  • capital lease — A *lease whose contractual terms and economic effects involve the transfer of the *risks and *rewards of a leased asset. Under most systems of *Generally Accepted Accounting Principles, a *lessee *capitalizes in its balance sheet an asset… …   Auditor's dictionary

  • capital lease — In the USA, a lease that does not legally constitute a purchase although the leased asset should be recorded as an asset on the lessee s books if any one of the following four criteria is met: • the lease transfers ownership of the property to… …   Accounting dictionary

  • capital lease — In the USA, a lease that does not legally constitute a purchase although the leased asset should be recorded as an asset on the lessee s books if any one of the following four criteria is met: • the lease transfers ownership of the property to… …   Big dictionary of business and management

  • capital lease — A contract that transfers ownership of property to the lessee at the end of the lease term. A contract for the lease of property which possesses the characteristics of a purchase …   Black's law dictionary

  • capital lease — A contract that transfers ownership of property to the lessee at the end of the lease term. A contract for the lease of property which possesses the characteristics of a purchase …   Black's law dictionary

  • capital expenditures — USA capital expenditures, Also known as capex. Expenses incurred in acquiring, repairing or improving physical assets (equipment, property, plants), including acquiring assets pursuant to a capital lease, restoring or adapting property to a new… …   Law dictionary

  • Lease Utilization — A financial ratio that measures how much a company uses leasing arrangements to acquire its fixed assets. Utilization ratios come in two types, which correspond with operating leases and capital leases respectively: operating lease utilization… …   Investment dictionary


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