operating lease
A rental agreement where ownership is not intended. An operating lease is not recorded in the general ledger accounts and therefore the asset and liability will not appear on the balance sheet.
Operating Lease:
An operating lease is a short-term, cancelable lease. An operating lease is expensed and not capitalized on the books of the company. See Capital Lease.
Other Assets ...
Operating lease
Short-term, cancelable lease. A type of lease in which the period of contract is less than the life of the equipment and the lessor pays all maintenance and servicing costs. ...
operating lease
rental of property between the lessee and lessor for a fee. An operating lease does not meet the criteria for a capital lease . An example is renting of an apartment or automobile. The lessee debits rental expense and credits cash.
operating lease
General Management
lease treated as rent in accounts a lease that is regarded by accountants as rental rather than as a capital lease.
Operating lease
The rental of an asset from a lessor, but not under terms that would
qualify it as a capital lease.
Leasing ...
Operating Lease. Generally, a short-term lease where the lease payments are less than 90% of the value of the underlying asset.
Operating Lease: A simple rental agreement.
Operating Leverage: The extent to which fixed costs are part of a company's cost structure; the higher the proportion of fixed costs, the faster income increases or decreases with sales volumes.
Operating leases
The lessor retains the benefits and risks of owning the property.
The time span of the lease is usually much shorter than the estimated life of the asset.
Operating Lease: A lease that is not a finance lease whereby the lessee uses the assets for only a portion of its useful life.
Operating leases are one of the most common forms of off-balance-sheet financing. In these cases, the asset itself is kept on the lessor's balance sheet, and the lessee reports only the required rental expense for use of the asset.
Operating Lease
A lease contract that allows the use of an asset, but does not convey rights similar to ownership of the asset.
Operating Lease
FINANCIAL STATEMENT Report which contains all of the financial information about a company. The report generally consists of a balance sheet, income statement and may include other information as well.
operating lease A lease for which the lessee acquires the property for only a small portion... operating leverage The percentage of fixed costs in a firm's cost structure. Generally, the higher...
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?
Financing arranged from sources other than debt and equity offerings, such as joint ventures, R&D partnerships and operating leases....(Read more)
Off The Run Issue ...
Under an operating lease, a lessee acquires use of an asset for a fraction of its useful life. Sometimes the lessee has the option to purchase the asset at residual value upon termination of the lease term.
Less Developed Country ...
The key difference between a finance lease and an operating lease is whether the lessor (the legal owner who rents out the assets) or lessee (who uses the asset) takes on the risks of ownership of the leased assets.
Any lease that is not classified as an "Operating Lease".
Capital Market Efficiency
The degree to which the present asset price accurately reflects current information in the market place.
Offering circular
On the curb
On the run (finance)
Operating lease
Operational due diligence (alternative investments)
Order book (trading) ...
Referring to financial commitments or liabilities that do not generally appear in a company's balance sheet (e.g. operating leases or derivative contracts).
Off market ...
Financing that does not appear on the balance sheet such as, operating leases.
Onsite Costs
Expenditures incurred for the actual construction of a building.
Degree to which exchange rate changes, in combination with price changes, will alter a company's future operating cash flows.
Operating lease ...
Instead, it is an operating lease. Rent is simply recorded as rent expense as incurred and the underlying asset is not reported on the books of the lessee.
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. Short-term, cancelable leases, sometimes called operating leases, ...
 See also: Expense, Lessor, Financial risk, Acquisitions, Capital lease
  
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