Tag: leases

Implicit Rental Rate

Implicit Rental Rate What is 'Implicit Rental Rate' The opportunity costs that a firm incurs as a result of using their own...

Implied Warranty Of Habitability

Implied Warranty Of Habitability What is 'Implied Warranty Of Habitability' An unstated guarantee that a rental property meets basic living and safety...

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

Sandwich Lease What is 'Sandwich Lease' A lease in which a party rents property from the property owner and then subsequently leases...

Fair Market Value Purchase Option

Fair Market Value Purchase Option What is 'Fair Market Value Purchase Option' The right but not the obligation to buy a leased...

Walk-Away Lease

Walk-Away Lease What is 'Walk-Away Lease' A common type of car lease in which the lessee returns the car at the end...

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)

Off Balance Sheet (OBS) What is an 'Off Balance Sheet - OBS' Off balance sheet (OBS) items refer to assets or liabilities...

Imputed Interest

Imputed Interest What is an 'Imputed Interest' Imputed interest is used by the Internal Revenue Service (IRS) as a means of collecting...

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