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18 Results for 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 assets for ongoing operations instead of other alternative uses.

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 standards. When a tenant rents an apa

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 assets that are leased. Industrial or busine

Sandwich Lease

Sandwich Lease What is 'Sandwich Lease' A lease in which a party rents property from the property owner and then subsequently leases it out to another tenant. In a sandwich lease, the prim

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 asset at the end of the lease term for a price that represent

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 of the lease period, ending the lease agreement. The lessee bears very l

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 economic region. The term "absentee o

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 an example of an off-balan

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 that do not appear on a company's balance sheet but that are nonet

Imputed Interest

Imputed Interest What is an 'Imputed Interest' Imputed interest is used by the Internal Revenue Service (IRS) as a means of collecting tax revenues on loans or securities that pay little o
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