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• The recent sale and partial leaseback of our corporate headquarters complex produced an after-tax gain of $90 million.
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The firm could be looking at a leaseback agreement with a major corporate partner.
»The Group raised the money partly by a sale and leaseback of some of its existing hotel stock to the Bank of Scotland.
A leaseback arrangement is useful when companies need to un-tie the cash invested in an asset for other investments, but the asset is still needed in order to operate. Leaseback deals can also provide the seller with additional tax deductions. The lessor benefits in that they will receive stable payments for a specified period of time.
Also known as a "sale and leaseback."
зворотний лізинг; зворотна оренда (взяття в оренду продавцем проданого ним майна)
• Property seller's arrangement