Tag: leases
Implicit Rental Rate
What is 'Implicit Rental Rate' The opportunity costs that a firm incurs as a result of using their own assets for ongoing...
Implied Warranty Of Habitability
The implied warranty of habitability is a legal doctrine that requires landlords to ensure that their rental properties are fit for human habitation. If...
Lease
DefinitionA lease is a contractual arrangement calling for the to pay the lessor for use of an asset. Property, buildings and vehicles are common...
Sandwich Lease
What is 'Sandwich Lease' A lease in which a party rents property from the property owner and then subsequently leases it out...
Fair Market Value Purchase Option
What is a Fair Market Value Purchase Option
A Fair Market Value Purchase Option is an agreement between a buyer and a seller that gives...
Walk-Away Lease
What is 'Walk-Away Lease' A common type of car lease in which the lessee returns the car at the end of the...
Absentee Landlord
DefinitionIn economics, an absentee landlord is a person who owns and rents out a profit-earning property, but does not live within the property's local...
Off-Balance-Sheet Financing
DefinitionOff-balance sheet, or Incognito Leverage, usually means an asset or debt or financing activity not on the company's balance sheet. Total return swaps are...
Off Balance Sheet (OBS)
What is an 'Off Balance Sheet - OBS' Off balance sheet (OBS) items refer to assets or liabilities that do not appear...
Imputed Interest
What is an 'Imputed Interest' Imputed interest is used by the Internal Revenue Service (IRS) as a means of collecting tax revenues...