sale and leaseback

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. . 2008.


sale and leaseback
a transaction whereby a business (whether incorporated or not) sells a property (often its factory or offices) to raise capital and then leases it back at a rent from the purchaser.

Collins dictionary of law. . 2001.


sale and leaseback
Where one party sells property to a buyer and the buyer immediately leases it back to the seller. It allows the seller to make use of the asset while not having capital tied up in the asset.

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

Игры ⚽ Поможем написать реферат

Look at other dictionaries:

  • 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 — 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 — Un leaseback (diminutif de sale and leaseback) est une transaction financière au cours de laquelle une entité vend un actif et le récupère en location pour une longue durée. Ainsi, l’entité continue d’utiliser l’actif mais n’en est plus le… …   Wikipédia en Français

  • Sale-and-leaseback — A sale and leaseback [ [http://investorwords.com/4364/sale and leaseback.html sale and leaseback Definition ] ] is typically a commercial real estate transaction in which one party, often a corporation, sells its corporate real estate assets to… …   Wikipedia

  • sale and leaseback — atgalinė nuoma statusas T sritis turto vertinimas apibrėžtis Vienu metu vykdomi sandoriai, pagal kuriuos pirkėjas tampa turto nuomotoju, o pardavėjas – nuomininku. atitikmenys: angl. sale and leaseback ryšiai: susijęs terminas – nuomotojas… …   Lithuanian dictionary (lietuvių žodynas)

  • sale and leaseback — sale′ and lease′back n. bus leaseback Also called sale′ lease′back …   From formal English to slang

  • 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 reduction in tax …   English dictionary

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

  • sale and leaseback — noun leaseback …   Wiktionary

  • sale and leaseback — A lease that is initiated when a firm sells an asset it owns to another firm and simultaneously leases the asset back for its own use. A sale of an asset to a vendee who immediately leases back to the vendor. The usual objectives are (1) to free… …   Black's law dictionary

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”