Category
page 1Leasing
finance lease
financial product

lease
thumb|right|200px|A sign in Chicago offering space for lease
leasehold estate
ownership of a temporary right to hold land or property
leaseback
Leaseback, short for "sale-and-leaseback", is a financial transaction in which 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 owns it. The transaction is generally done for fixed assets, notably real estate, as well as for durable and capital goods such as airplanes and trains. The concept can also be applied by national governments to territorial assets; prior to the Falklands War, the government of the United Kingdom proposed a leaseback arrangement whereby the Falklands Islands would be transferred to Argentina, wi
residual value
one of the constituents of a leasing calculus which describes the future value of a good in terms of absolute value
ground rent
rent for the ground where a tenant can do property development
operating lease
financial product
aircraft lease
lease of aircraft by airlines
bareboat charter
chartering or hiring of a ship without crew or provisions
sublease
REDIRECT Lease#Sublease
IFRS 16
international guidance on keeping record of lease transactions
IAS 17
superseded international accounting standard for leases
cross-border leasing
leasing arrangement where lessor and lessee are situated in different countries