Information about financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit.
Main Page: inventory control, accounting, stock trading, payroll, tax advisor, business, credit, investment,
Also see related: financing, insurance, first time homebuyer, credit, buy home, home, property, real estate, homebuyer,
Definition of Lease Payment
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 lease payment at which a party to a prospective lease is indifferent between
A measure of a firm's ability to meet its fixed-charge obligations: the ratio of
A measure of how well a company is able to meet its fixed
A lease arrangement under which the lessor borrows a large proportion of the funds needed
lease accounting used by a manufacturer who is also a lessor. Up-front gross
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.
The prepayment rate of a MBS coupon that will produce the same CFY as that of
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.
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.
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.
FHA prepayment experience
The percentage of loans in a pool of mortgages outstanding at the origination
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
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.
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 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.
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
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.
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.
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.
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.
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
A bond that will make only one payment of principal and interest.
A service which enables you to request a 'stop' on any cheque or other pre-authorized payment, as long as the funds have not yet been disbursed. For example, you might request a stop payment on a post-dated cheque if you no longer need the product or service for which that cheque was initially written.
A grant or gift that is not payment for services rendered.
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.
Contract granting use of real estate, equipment, or other fixed assets for a specified time in exchange for payment, usually in the form of rent. The owner of the leased property is called the lessor, the user the lessee.
Amount owed for leases, bond repayment and other items due after 1 year.
Other long term liabilities
Value of leases, future employee benefits, deferred taxes and other obligations
Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit.