Rental payments over the lease term including the amount of any bargain purchase option, premium and any guaranteed residual value and excluding any rental relating to costs to be met by the lessor and any contingent rentals.
Australian Financial Accounting, 4th Edition, Deegan, ISBN 0-07-471479-1
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Minimum Lease Payments — The lowest amount that a lessee can expect to make on a lease over its lifetime. Accountants calculate minimum lease payments in order to assign a present value to a lease. The method of calculating minimum lease payments is laid out in the… … Investment dictionary
minimum lease payments — pagrindinės nuomos įmokos statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Įmokos, kurias nuomininkas sumoka per visą nuomos laikotarpį arba kurių per šį laikotarpį iš jo gali pareikalauti sumokėti, įskaitant… … Lithuanian dictionary (lietuvių žodynas)
lease — 1 / lēs/ n [Anglo French les, from lesser to grant by lease, from Old French laisser to let go, from Latin laxare to loosen, from laxus slack] 1 a: a contract by which an owner of property conveys exclusive possession, control, use, or enjoyment… … Law 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
direct financing lease — In the USA, a method used by lessors in capital leases, in which the lessor has purchased the asset solely for the purpose of leasing it. The minimum lease payments must be collectable and no significant uncertainties should attach to the amount… … Accounting dictionary
Минимальные арендные платежи — (MINIMUM LEASE PAYMENTS) Платежи на протяжении срока аренды, которые требуются или могут быть затребованы от арендатора (за исключением оплаты услуг и налогов, выплачиваемых арендодателем и возмещаемых ему) вместе со следующим: a) с точки зрения… … Финансы и биржа: словарь терминов
Accounting for leases in the United States — is regulated by the Financial Accounting Standards Board (FASB).Accounting for leases by the lesseeA lease is defined as a contractual agreement between a lessor and lessee that gives the lessee the right to use specific property, either owned by … Wikipedia
Aircraft finance — refers to financing for the purchase and operation of aircraft. Complex aircraft finance (such as those schemes employed by airlines) shares many characteristics with maritime finance, and to a lesser extent with project finance.Private… … Wikipedia
Leasing — 63% des Leasingvolumens in Deutschland entfallen auf Straßenfahrzeuge Leasing [ˈliːsɪŋ] (von engl. to lease = „mieten, pachten“) ist im zivilrechtlichen Sinn ein Nutzungsüberlassungsvertrag oder ein atypischer Mietvertrag. Der Begriff hat in der… … Deutsch Wikipedia
