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Financial Terms | |
Break-even lease payment |
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Definition of Break-even lease paymentBreak-even lease paymentThe lease payment at which a party to a prospective lease is indifferent between
Related Terms:Accounting and Auditing Enforcement Release (AAER)Administrative proceedings or litigation releases that entail an accounting or auditing-related violation of the securities laws. Automatic Benefits PaymentAutomatic payment of moneys derived from a benefit. Balance of paymentsA statistical compilation formulated by a sovereign nation of all economic transactions Balance of PaymentsThe difference between the demand for and supply of a country's currency on the foreign exchange market. Balance of Payments AccountsA statement of a country's transactions with other countries. BreakA rapid and sharp price decline. Break-EvenThis is a term used to describe a point at which revenues equal costs. ![]() Break-even analysisAn analysis of the level of sales at which a project would make zero profit. break-even analysisAnalysis of the level of sales at which the company breaks even. Break-Even AnalysisAn 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). break-even charta graph that depicts the relationships among revenues, variable costs, fixed costs, and profits (or losses) Break-even payment rateThe prepayment rate of a MBS coupon that will produce the same CFY as that of break-even point (BEP)the level of activity, in units or dollars, at which total revenues equal total costs Break-even tax rateThe tax rate at which a party to a prospective transaction is indifferent between entering Break-even timeRelated: Premium payback period. Breakeven pointThe point at which total costs equal total revenue, i.e. where there is neither a profit nor a loss. ![]() breakeven pointThe annual sales volume level at which total contribution Breakeven pointThe sales level at which a company, division, or product line makes a BreakoutA rise in a security's price above a resistance level (commonly its previous high price) or drop Capital leaseA lease obligation that has to be capitalized on the balance sheet. Capital leaseA lease in which the lessee obtains some ownership rights over the asset Capital LeaseOne 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. Cash-flow break-even pointThe 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 financingA lease's internal rate of return. Coupon paymentsA bond's interest payments. ![]() Current Tax Payment Act of 1943A federal Act requiring employers to withhold income taxes from employee pay. Date of paymentDate dividend checks are mailed. Deal BreakerA deal breaker is a significant issue relating to the proposed financing between the prospective investor and the entrepreneur that needs to be resolved in order to close the deal. Delivery versus paymentA transaction in which the buyer's payment for securities is due at the time of Direct leaselease in which the lessor purchases new equipment from the manufacturer and leases it to the Double-dip leaseA cross-border lease in which the disparate rules of the lessor's and lessee's countries let Electronic Federal Tax Payment Systems (EFTPS)An electronic funds transfer system used by businesses to remit taxes to the government. Evening upBuying or selling to offset an existing market position. Event riskThe risk that the ability of an issuer to make interest and principal payments will change because Event studyA statistical study that examines how the release of information affects prices at a particular time. Events of defaultContractually specified events that allow lenders to demand immediate repayment of a debt. FHA prepayment experienceThe percentage of loans in a pool of mortgages outstanding at the origination Fictitious RevenueRevenue recognized on a nonexistent sale or service transaction. Financial leaseLong-term, non-cancelable lease. Financial Leaselease in which the service provided by the lessor to the lessee is limited to financing equipment. All other responsibilities related to the possession of equipment, such as maintenance, insurance, and taxes, are borne by the lessee. A financial lease is usually noncancellable and is fully paid out amortized over its term. Full-payout leaseSee: financial lease. Full-service leaseAlso 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. incremental revenuethe revenue resulting from an additional contemplated sale Industrial revenue bond (IRB)Bond issued by local government agencies on behalf of corporations. Interac® Direct PaymentInstead of paying with cash or a credit card, Interac Direct payment allows you to pay for your purchase with a debit card, such as your bank card. The amount of the purchase is electronically debited, or withdrawn, from your bank account (see debit card). Interest paymentsContractual debt payments based on the coupon rate of interest and the principal amount. Internal Revenue CodeRefers to all federal tax laws as a group. Internal Revenue ServiceA federal agency empowered by Congress to interpret and enforce tax-related laws. Lag response of prepaymentsThere is typically a lag of about three months between the time the weighted LeaseA long-term rental agreement, and a form of secured long-term debt. leaseLong-term rental agreement. Lease (Credit Insurance)Contract granting use of real estate, equipment or other fixed assets for a specified period of time in exchange for payment. The owner or a leased property is the lessor and the user the lessee. Lease PaymentThe consideration paid by the lessee to the lessor in exchange for the use of the leased equipment/property. payments are usually made at fixed intervals. Lease RateThe payment per period stated in a lease contract. Lease RateThe payment per period stated in a lease contract. Leasehold improvementThis is any upgrade to leased property by a lessee that will be Leasehold improvementsThe cost of improvements made to property that the company leases. Leveraged leaseA lease arrangement under which the lessor borrows a large proportion of the funds needed Limitation on sale-and-leasebackA bond covenant that restricts in some way a firm's ability to enter into Litigation ReleaseOfficial SEC record of a settlement or a hearing scheduled before a civil Net leaseA lease arrangement under which the lessee is responsible for all property taxes, maintenance NET SALES (revenue)The amount sold after customers’ returns, sales discounts, and other allowances are taken away from online bill paymentThe electronic payment of a bill via the Internet. The specified amount of the bill is electronically debited from your account. Operating leaseShort-term, cancelable lease. A type of lease in which the period of contract is less than the Operating leaseThe rental of an asset from a lessor, but not under terms that would Operating LeaseOne where the risks and benefits, as well as ownership, stays with the lessor. Payment dateThe date on which each shareholder of record will be sent a check for the declared dividend. Payment dateThe date established for the payment of a declared dividend. Payment floatCompany-written checks that have not yet cleared. payment floatChecks written by a company that have not yet cleared. Payment-In-Kind (PIK)bond A bond that gives the issuer an option (during an initial period) either to make Payments nettingReducing fund transfers between affiliates to only a netted amount. Netting can be done on Payments patternescribes the lagged collection pattern of receivables, for instance the probability that a pre-authorized paymentA system where funds are electronically debited from your account on a specified date by a financial institution (e.g., bill, mortgage or personal loan payments) or perhaps an insurance or an utility company. Premature RevenueRevenue recognized for a confirmed sale or service transaction in a period PrepaymentA payment made in advance of when it is treated as an expense for profit purposes. Prepayment speedAlso called speed, the estimated rate at which mortgagors pay off their loans ahead of Prepaymentspayments made in excess of scheduled mortgage principal repayments. prevention costa cost incurred to improve quality by preventing Production payment financingA method of nonrecourse asset-based financing in which a specified Progress PaymentsPeriodic payments to a supplier, contractor or subcontractor for work satisfactorily performed to date. Realizable Revenue A revenue transaction where assets received in exchange for goods andservices are readily convertible into known amounts of cash or claims to cash. Realized RevenueA revenue transaction where goods and services are exchanged for cash or Rental leaseSee:full-service lease. Repayment TermsThe length of time given a borrower by a lender to repay a debt and the frequency of principal payments which the borrower has to meet. RevenueIncome earned from the sale of goods and services. RevenueAmounts earned by the company from the sale of merchandise or services; often used interchangeably with the term sales. RevenueAn inflow of cash, accounts receivable, or barter from a customer in exchange Revenue bondA bond issued by a municipality to finance either a project or an enterprise where the issuer revenue centera 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 revenue-driven expensesOperating expenses that vary in proportion to Revenue fundA fund accounting for all revenues from an enterprise financed by a municipal revenue bond. Revenue RecognitionThe act of recording revenue in the financial statements. Revenue should Safe harbor leaseA lease to transfer tax benefits of ownership (depreciation and debt tax shield) from the Sale and lease-backSale of an existing asset to a financial institution that then leases it back to the user. Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit. |