Leasing
A lease is a contractual arrangement calling for the lessee (user) to pay the lessor (owner) for use of an asset.Broadly put, a lease agreement is a contract between two parties, the lessor and the le...
Finance lease
A finance lease or capital lease is a type of lease. It is a commercial arrangement where:The finance company is the legal owner of the asset during duration of the lease.However the lessee has contro...
Lex Autolease
Lex Autolease was created in 2009 from the merger of HBOS owned Lex Vehicle Leasing with Lloyds TSB Autolease and is the United Kingdom's largest vehicle leasing business with a fleet of about 270,000...
National Leasing
National Leasing provides equipment leasing services to Canadian businesses in a variety of sectors. The company offers a third option to cash and bank financing for equipment purchases and is the lar...
National Leasing - Wikipedia
Leaseback
Leaseback, short for 'sale-and-leaseback,' is a financial transaction, where one sells an asset and leases it back for the long-term; therefore, one continues to be able to use the asset but no longer...
Chemical leasing
In the chemical industry, chemical leasing is a business model in which the chemical company supplies a substance for a specific service, but retains ownership of the chemical. It is intended to shift...
Chemical leasing - Wikipedia
Business contract hire
Business Contract hire is a term used in the UK to describe a vehicle operating lease used by a business. Contracts range from 12–60 months and are tailored to the businesses requirements. There ...
Operating lease
An operating lease is a lease whose term is short compared to the useful life of the asset or piece of equipment (an airliner, a ship, etc.) being leased. An operating lease is commonly used to acquir...
Novated lease
A novated lease is a type of motor vehicle lease common in Australia that allows a business to lease a motor vehicle on behalf of an employee, with the responsibility for the lease lying with the empl...
Cross-border leasing
Cross-border leasing is a leasing arrangement where lessor and lessee are situated in different countries. This presents significant additional issues related to tax avoidance and tax shelters.Cross-...
Synthetic lease
A synthetic lease is a financing structure by which a company structures the ownership of an asset so that -Effectively, the asset is owned indirectly by the lessee / operating company, and the compan...
Crest Capital
Crest Capital is an equipment financing and leasing company, based in Atlanta, Georgia. Its president, Mark French, helped form the website section179.org which guides businesses through the process o...
Crest Capital - Wikipedia
Jamjarcars
Jamjarcars was an online car leasing company, established in 2000 as jamjar.com, operated by RBS in conjunction with Dixon Motor Holdings. After Dixon Motor Holdings was put into administration in 200...
Arnold Clark Vehicle Management
Arnold Clark Vehicle Management (ACVM) is a UK based vehicle leasing companies, ranking 9th by fleet size in the Fleet News FN50. The company specialises in all aspects of vehicle leasing, including t...
Azuma Leasing
Azuma Leasing is an appliance leasing company headquartered in Austin, Texas. The company leases washing machines, clothes dryers and refrigerators to residential and commercial customers in 58 U.S. m...
Farmout agreement
In the oil and gas industry, a farmout agreement is an agreement entered into by the owner of one or more mineral leases, called the "farmor", and another company who wishes to obtain a percentage of ...
Vehicle leasing
Vehicle leasing is the leasing (or the use of) a motor vehicle for a fixed period of time at an agreed amount of money for the lease. It is commonly offered by dealers as an alternative to vehicle pur...
Accounting for leases in the United States
Accounting for leases in the United States is regulated by the Financial Accounting Standards Board (FASB) by the Financial Accounting Standards Number 13. These standards were effective as of Januar...
Accounting for leases in the United States - Wikipedia
Residual value
Residual value is one of the constituents of a leasing calculus or operation. It describes the future value of a good in terms of absolute value in monetary terms and it is sometimes abbreviated into ...
LeasePlan UK
LeasePlan UK was created in 1979 and is part of the Dutch fleet management and financial services company LeasePlan Corporation N.V. which was founded in 1963. The Dutch parent company is 50% owned ea...
Closed-end leasing
Closed-end leasing is a contract-based system governed by law in the U.S. and Canada. It allows a person the use of property for a fixed term, and the right to buy that property for the agreed residua...
Annual percentage rate
The term annual percentage rate of charge (APR), corresponding sometimes to a nominal APR and sometimes to an effective APR (or EAPR), describes the interest rate for a whole year (annualized), rather...