|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
Administrative proceedings or litigation releases that entail an accounting or auditing-related violation of the securities laws.
Automatic payment of moneys derived from a benefit.
A statistical compilation formulated by a sovereign nation of all economic transactions
The difference between the demand for and supply of a country's currency on the foreign exchange market.
A statement of a country's transactions with other countries.
A rapid and sharp price decline.
This is a term used to describe a point at which revenues equal costs.
An analysis of the level of sales at which a project would make zero profit.
Analysis of the level of sales at which the company breaks even.
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).
a graph that depicts the relationships among revenues, variable costs, fixed costs, and profits (or losses)
The prepayment rate of a MBS coupon that will produce the same CFY as that of
the level of activity, in units or dollars, at which total revenues equal total costs
The tax rate at which a party to a prospective transaction is indifferent between entering
Related: Premium payback period.
The point at which total costs equal total revenue, i.e. where there is neither a profit nor a loss.
The annual sales volume level at which total contribution
The sales level at which a company, division, or product line makes a
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.
A lease in which the lessee obtains some ownership rights over the asset
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.
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.
Current Tax Payment Act of 1943
A federal Act requiring employers to withhold income taxes from employee pay.
Date of payment
Date dividend checks are mailed.
A 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 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
Electronic Federal Tax Payment Systems (EFTPS)
An electronic funds transfer system used by businesses to remit taxes to the government.
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
Revenue recognized on a nonexistent sale or service transaction.
Long-term, non-cancelable lease.
lease 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.
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.
the revenue resulting from an additional contemplated sale
Industrial revenue bond (IRB)
Bond issued by local government agencies on behalf of corporations.
Interac® Direct Payment
Instead 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).
Contractual debt payments based on the coupon rate of interest and the principal amount.
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.
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.
Long-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.
The 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.
The payment per period stated in a lease contract.
The payment per period stated in a lease contract.
This is any upgrade to leased property by a lessee that will be
The cost of improvements made to property that the company leases.
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
Official SEC record of a settlement or a hearing scheduled before a civil
A 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 payment
The electronic payment of a bill via the Internet. The specified amount of the bill is electronically debited from your account.
Short-term, cancelable lease. A type of lease in which the period of contract is less than the
The rental of an asset from a lessor, but not under terms that would
One where the risks and benefits, as well as ownership, stays with the lessor.
The date on which each shareholder of record will be sent a check for the declared dividend.
The date established for the payment of a declared dividend.
Company-written checks that have not yet cleared.
Checks written by a company that have not yet cleared.
bond A bond that gives the issuer an option (during an initial period) either to make
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
A 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.
Revenue recognized for a confirmed sale or service transaction in a period
A payment made in advance of when it is treated as an expense for profit purposes.
Also called speed, the estimated rate at which mortgagors pay off their loans ahead of
payments made in excess of scheduled mortgage principal repayments.
a cost incurred to improve quality by preventing
Production payment financing
A method of nonrecourse asset-based financing in which a specified
Periodic 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 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 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.
Income earned from the sale of goods and services.
Amounts earned by the company from the sale of merchandise or services; often used interchangeably with the term sales.
An inflow of cash, accounts receivable, or barter from a customer in exchange
A bond issued by a municipality to finance either a project or an enterprise where the issuer
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
Operating expenses that vary in proportion to
A fund accounting for all revenues from an enterprise financed by a municipal revenue bond.
The act of recording revenue in the financial statements. Revenue should
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.
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