capital lease
| Jump To: |
 Link/Cite |
| Also found in: |
 Webster's Finance Dictionary |
capital lease definition - business
capital lease
The long-term lease of a capital asset. To the lessee, a capital lease is the same as owning the asset. Accounting rules require that the leased asset and the present value of the lease payments be recorded on the lessee's balance sheet. Also called financial lease.
The American Heritage® Dictionary of Business Terms Copyright © 2009 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.
Alternate definitions:
Link to this page:
Cite this page:
MLA Style
"capital lease." Business. 2009
- Your Dictionary. 4 July 2009
- <www.yourdictionary.com/business/capital-lease>
APA Style
capital lease. (2009). In Business
- Retrieved July 4th, 2009, from www.yourdictionary.com/business/capital-lease
Browse dictionary definitions near capital lease
Print this Page
Suggestion Box
Send to Friend
Follow YD on Twitter
Comments:
Please Login or Register to post a comment