Значение слова "CAPITALIZED LEASE" найдено в 1 источнике

CAPITALIZED LEASE

найдено в "Financial and business terms"

capital lease, capitalized lease
See lease.
capitalized lease
Lease obligations that must be capitalized under GAAP; the unpaid future lease payments due under the terms of the lease must be shown as a liability on the firm's balance sheet. As a general rule, this requirement applies to most equipment and buildings leased by a business and used in the conduct of the business. American Banker Glossary


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