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Definition of Full-service lease
Also called rental lease. lease in which the lessor promises to maintain and insure the
Administrative proceedings or litigation releases that entail an accounting or auditing-related violation of the securities laws.
The lease payment at which a party to a prospective lease is indifferent between
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.
Movement of cash from different lockbox locations into a single concentration
A lease's internal rate of return.
Interest payment plus repayments of principal to creditors, that is, retirement of debt.
Earnings before interest and income taxes plus one-third rental charges, divided
An analysis wherein the alternatives under consideration will provide the firm
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
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.
The cost of a product/service that includes an allocation of all the (production and
A method of accounting for petroleum exploration and development expenditures
see absorption costing
Full coupon bond
A bond with a coupon equal to the going market rate, thereby, the bond is selling at par.
Full Credit Period
The period of trade credit given by a supplier to its customer.
The level of employment corresponding to the natural rate of unemployment.
The level of output produced by the economy when operating at the natural rate of unemployment.
Full faith-and-credit obligations
The security pledges for larger municipal bond issuers, such as states and
See: financial lease.
Also called dirty price, the price of a bond including accrued interest. Related: flat price.
Fully diluted earnings per shares
Earnings per share expressed as if all outstanding convertible securities
Fully modified pass-throughs
Agency pass-throughs that guarantee the timely payment of both interest and
grade (of product or service)
the addition or removal of product
Index Portfolio Rebalancing Service (IPRS)
Index Portfolio Rebalancing service (IPRS) is a comprehensive investment service that can help increase potential returns while reducing volatility. Several portfolios are available, each with its own strategic balance of Index Funds. IPRS maintains your personal asset allocation by monitoring and rebalancing your portfolio semi-annually.
Organizations that furnish investment and other types of information, such as
Internal Revenue Service
A federal agency empowered by Congress to interpret and enforce tax-related laws.
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
McNamara-O'Hara Service Contract Act of 1965
A federal Act requiring federal contractors to pay those employees working on a federal contract at
A lease arrangement under which the lessee is responsible for all property taxes, maintenance
Include such things as freight, insurance, passenger services, and travel.
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.
See sales mix.
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.
Sale and Leaseback
An agreement in which the owner of a property sells that property to a person or institution and then leases it back again for an agreed period and rental.
An arrangement whereby a firm leases its own equipment, such as IBM leasing its own
lease accounting used by a manufacturer who is also a lessor. Up-front gross
an individual or firm engaged in a high or moderate degree of conversion that results in service output
an organizational unit that provides one or more specific functional tasks for other internal units
Revenue recognized from the provision of services as opposed to the sale of
the actual time consumed performing the functions
Short-term investment services
services that assist firms in making short-term investments.
A contract that qualifies as a valid lease agreement under the Internal Revenue code.
Uniformed Services Employment and Reemployment Rights Act of 1994
A federal act that minimizes the impact on people serving in the Armed Forces
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