Capital Lease:
A capital lease is a considerable lease obligation that has to be capitalized on the balance sheet.
capital lease
A lease that "in substance" is a purchase and financing arrangement. When a lease meets certain criteria, the asset being "rented" is recorded as an asset and a liability is also recorded.
Capital lease
A lease obligation that has to be capitalized on the balance sheet.
Capital lease ...
capital lease
one in which the lessee obtains significant property rights. Although not legally a purchase, theoretical substance governs over legal form and requires that the leased property be recorded as an asset on the lessee's books.
Capital Lease
Investment Dictionary:
Capital Lease
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Capital leases are reported by the lessee as if the assets being leased were acquired and the monthly rental payments as if they were payments of principal and interest on a debt obligation.
Capital Lease. One where substantially all of the benefits and risks of ownership are transferred to the lessee. It must be reflected on the company's balance sheet as an asset and corresponding liability.
Capital Lease
Any lease that is not classified as an "Operating Lease".
Capital Market Efficiency ...
Capital Lease: Although the lessee does not legally own rental property, the property is theoretically acquired and recorded as an asset with the related liability.
Capital Leases or Capitalized Leases
An expenditure recorded on the balance sheet as an asset rather than as an expense.
Capital Loss ...
Capital leases (also known as financial leases)
Most of the benefits and risks of owning the property are essentially transferred to the lessee.
Capital lease
A capital lease is a lease that conveys substantially all of the risks and rewards of ownership from the lessor to the lessee. It is an acquisition of capital assets and a borrowing instrument.
Capital loss ...
capital lease A lease with the characteristic of asset ownership.This characteristic is determined... capital liability Debt that both arises through and is used in business operations.Applicable...
What do you get when two companies are identical in all respects and they both lease equipment at the same price and terms, except one correctly treats its lease as a capital lease and the other mistakenly treats it as an operating lease?
Invested capital equals the sum of total stockholders' equity, long-term debt and capital lease obligation, and short-term debt and capital lease obligation. ROIC shows how much profit a company generates on its capital base.
Think about an industry that relies heavily on capital lease agreements, like the commercial airlines. One can see the importance of reporting the airplanes and the fixed commitment to pay for them.
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 and ...
See: Capital expenditure.
Capital lease
A lease obligation that has to be capitalized on the balance sheet.
Capital loss ...
Long-term, noncancelable leases, called capital leases, must be carried on the lessee's balance sheet as liabilities under GAAP. When they are recorded on the lessee's balance sheet, they are said to be capitalized.
Synthetic Lease: A kind of lease that combines the tax treatment of a capital lease with the accounting treatment of an operating lease.
in the accounting classification of something from an EXPENSE to a FIXED ASSET, such as a CAPITAL EXPENDITURE. To turn something into one's economic advantage, such as to sell umbrellas on a rainy day. See also CAPITALIZED VALUE; CAPITAL LEASE.
Direct Financing Lease(Direct Lease)
A non-leveraged lease by a lessor (not a manufacturer or dealer) in which the lease meets any of the definitional criteria of a capital lease, plus certain additional criteria.
 See also: Expense, Capitalized, Capital expenditure, Long-term asset, Long-term assets
  
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