|Break-even lease payment|
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Definition of Break-even lease payment
Break-even lease payment
The lease payment at which a party to a prospective lease is indifferent between
Balance of payments
A statistical compilation formulated by a sovereign nation of all economic transactions
A rapid and sharp price decline.
An analysis of the level of sales at which a project would make zero profit.
Break-even payment rate
The prepayment rate of a MBS coupon that will produce the same CFY as that of
Break-even tax rate
The tax rate at which a party to a prospective transaction is indifferent between entering
Related: Premium payback period.
A rise in a security's price above a resistance level (commonly its previous high price) or drop
A lease obligation that has to be capitalized on the balance sheet.
Cash-flow break-even point
The point below which the firm will need either to obtain additional financing
Clearing House Automated Payments System (CHAPS)
A computerized clearing system for sterling funds
Clearing House Interbank Payments System (CHIPS)
An international wire transfer system for high-value
Cost of lease financing
A lease's internal rate of return.
A bond's interest payments.
Date of payment
Date dividend checks are mailed.
Delivery versus payment
A transaction in which the buyer's payment for securities is due at the time of
lease in which the lessor purchases new equipment from the manufacturer and leases it to the
A cross-border lease in which the disparate rules of the lessor's and lessee's countries let
Buying or selling to offset an existing market position.
The risk that the ability of an issuer to make interest and principal payments will change because
A statistical study that examines how the release of information affects prices at a particular time.
Events of default
Contractually specified events that allow lenders to demand immediate repayment of a debt.
FHA prepayment experience
The percentage of loans in a pool of mortgages outstanding at the origination
Long-term, non-cancelable lease.
See: financial lease.
Also called rental lease. lease in which the lessor promises to maintain and insure the
Graduated-payment mortgages (GPMs)
A type of stepped-payment loan in which the borrower's payments
Group of seven (G7/G-7)
The G-5 countries plus Canada and Italy.
Industrial revenue bond (IRB)
Bond issued by local government agencies on behalf of corporations.
Contractual debt payments based on the coupon rate of interest and the principal amount.
Lag response of prepayments
There is typically a lag of about three months between the time the weighted
A long-term rental agreement, and a form of secured long-term debt.
The payment per period stated in a lease contract.
A lease arrangement under which the lessor borrows a large proportion of the funds needed
Limitation on sale-and-leaseback
A bond covenant that restricts in some way a firm's ability to enter into
The payment per period stated in a lease contract.
A lease arrangement under which the lessee is responsible for all property taxes, maintenance
Short-term, cancelable lease. A type of lease in which the period of contract is less than the
The date on which each shareholder of record will be sent a check for the declared dividend.
Company-written checks that have not yet cleared.
Reducing fund transfers between affiliates to only a netted amount. Netting can be done on
escribes the lagged collection pattern of receivables, for instance the probability that a
bond A bond that gives the issuer an option (during an initial period) either to make
Also called speed, the estimated rate at which mortgagors pay off their loans ahead of
payments made in excess of scheduled mortgage principal repayments.
Production payment financing
A method of nonrecourse asset-based financing in which a specified
A bond issued by a municipality to finance either a project or an enterprise where the issuer
A fund accounting for all revenues from an enterprise financed by a municipal revenue bond.
Safe harbor lease
A lease to transfer tax benefits of ownership (depreciation and debt tax shield) from the
Sale and lease-back
Sale of an existing asset to a financial institution that then leases it back to the user.
An arrangement whereby a firm leases its own equipment, such as IBM leasing its own
A bond that will make only one payment of principal and interest.
Total sales and other revenue for the period shown. Known as "turnover" in the UK.
A contract that qualifies as a valid lease agreement under the Internal Revenue code.
assumption The assumption of payment of scheduled principal and interest with no payments.
NET SALES (revenue)
The amount sold after customers’ returns, sales discounts, and other allowances are taken away from
The point at which total costs equal total revenue, i.e. where there is neither a profit nor a loss.
A payment made in advance of when it is treated as an expense for profit purposes.
Income earned from the sale of goods and services.
The cost of improvements made to property that the company leases.
The date established for the payment of a declared dividend.
Amounts earned by the company from the sale of merchandise or services; often used interchangeably with the term sales.
Money that has been paid by customers for work yet to be done or goods yet to be provided.
The annual sales volume level at which total contribution
Operating expenses that vary in proportion to
a graph that depicts the relationships among revenues, variable costs, fixed costs, and profits (or losses)
break-even point (BEP)
the level of activity, in units or dollars, at which total revenues equal total costs
the revenue resulting from an additional contemplated sale
a cost incurred to improve quality by preventing
a responsibility center for which a manager is accountable only for the generation of revenues and has no control over setting selling prices, or budgeting or incurring costs
The sales level at which a company, division, or product line makes a
A lease in which the lessee obtains some ownership rights over the asset
This is any upgrade to leased property by a lessee that will be
The rental of an asset from a lessor, but not under terms that would
An inflow of cash, accounts receivable, or barter from a customer in exchange
A payment from a customer that cannot yet be recognized as earned
Analysis of the level of sales at which the company breaks even.
Long-term rental agreement.
Checks written by a company that have not yet cleared.
Balance of Payments
The difference between the demand for and supply of a country's currency on the foreign exchange market.
Balance of Payments Accounts
A statement of a country's transactions with other countries.
A grant or gift that is not payment for services rendered.
Current Tax Payment Act of 1943
A federal Act requiring employers to withhold income taxes from employee pay.
Electronic Federal Tax Payment Systems (EFTPS)
An electronic funds transfer system used by businesses to remit taxes to the government.
Internal Revenue Code
Refers to all federal tax laws as a group.
Internal Revenue Service
A federal agency empowered by Congress to interpret and enforce tax-related laws.
Accounting and Auditing Enforcement Release (AAER)
Administrative proceedings or litigation releases that entail an accounting or auditing-related violation of the securities laws.
Revenue recognized on a nonexistent sale or service transaction.
Official SEC record of a settlement or a hearing scheduled before a civil
Revenue recognized for a confirmed sale or service transaction in a period
Realizable Revenue A revenue transaction where assets received in exchange for goods and
services are readily convertible into known amounts of cash or claims to cash.
A revenue transaction where goods and services are exchanged for cash or
The act of recording revenue in the financial statements. Revenue should
Sales Revenue Revenue recognized from the sales of products as opposed to the provision of
lease accounting used by a manufacturer who is also a lessor. Up-front gross
Revenue recognized from the provision of services as opposed to the sale of
This is a term used to describe a point at which revenues equal costs.
An analytical technique for studying the relationships between fixed cost, variable cost, and profits. A breakeven chart graphically depicts the nature of breakeven analysis. The breakeven point represents the volume of sales at which total costs equal total revenues (that is, profits equal zero).
One where substantially all of the benefits and risks of ownership are transferred to the lessee. It must be reflected on the company's balance sheet as an asset and corresponding liability.
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