sale leaseback

sale leaseback
USA
An arrangement in which a party sells fixed assets for cash and the purchaser immediately leases the property back to the seller.This allows the seller to use the asset but not list it on the balance sheet.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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  • sale-leaseback — USA A transaction in which a seller deeds property to a buyer for consideration and the buyer simultaneously leases that property back to the seller. See also sale and leaseback Practical Law Dictionary. Glossary of UK, US and international legal …   Law dictionary

  • sale-leaseback — sale lease·back (sālʹlēsʹbăk ) n. See leaseback. * * * …   Universalium

  • sale-leaseback — noun leaseback …   Wiktionary

  • Leaseback — property is a type of finance transaction. Leaseback arrangementsAfter purchasing an asset, the owner enters a long term agreement by which the property is leased back to the seller, at an agreed to rate. One reason for a leaseback is to transfer …   Wikipedia

  • sale and leaseback — leaseback. Also called sale leaseback. * * * sale and leaseback UK US noun [uncountable] business the sale of something that the person selling it immediately rents back from the person who buys it, in order to get money from the sale and get a… …   Useful english dictionary

  • sale and leaseback — leaseback. Also called sale leaseback. * * * …   Universalium

  • leaseback — /lees bak /, n. the disposal of a building, land, or other property to a buyer under special arrangements for simultaneously leasing it on a long term basis to the original seller, usually with an option to renew the lease. Also called sale and… …   Universalium

  • leaseback — noun A property transaction where a party sells something, then leases it from the purchaser. The seller is released from tax, depreciation, and maintenance costs, and the buyer is guaranteed an income from the property.[ …   Wiktionary

  • sale and leaseback — ➔ leaseback * * *    The sale of assets to another party, coupled with an agreement to lease those same assets for an agreed period of time. The seller has the benefit of an immediate inflow of funds, which can be put to use elsewhere in the… …   Financial and business terms

  • sale and leaseback — n. The sale of an item to a buyer who immediately leases it back to the seller, done to free up the seller’s capital or to gain a tax deduction. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney… …   Law dictionary

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