This is the top of the page.
Jump to main content.

Please note that JavaScript and style sheet are used in this website,
Due to unadaptability of the style sheet with the browser used in your computer, pages may not look as original.
Even in such a case, however, the contents can be used safely.

 
  1. Home
  2. Glossary of Terms

Glossary of Terms

Click on term below to see its full definition.
 
ACCELERATED COST RECOVERY SYSTEM (ACRS) (Modified)
ALTERNATIVE MINIMUM TAX (AMT)
BARGAIN PURCHASE OPTION
BIG-TICKET
BROKER
CAPITAL LEASE
CERTIFICATE OF ACCEPTANCE (Delivery and Acceptance)
DIRECT FINANCING LEASE (Direct Lease)
ECONOMIC LIFE (Useful Life)
EFFECTIVE LEASE RATE
EQUIPMENT SCHEDULE
EQUITY PARTICIPANT
FAIR MARKET PURCHASE OPTION
FASB 13
FINANCE LEASE
FINANCIAL ACCOUNTING STANDARDS BOARD (FASB)
FULL PAYOUT LEASE
GUIDELINE LEASE
HELL-OR-HIGH-WATER CLAUSE
INDEMNITY CLAUSE
INDENTURE OF TRUST (Indenture)
LEASE
LEASE RATE (Rental Payment)
LESSEE
LESSOR
LEVERAGED LEASE
MASTER LEASE
MIDDLE MARKET
NET LEASE
NON-RECOURSE LOAN
OPEN-END LEASE
OPERATING LEASE
PACKAGER
PRESENT VALUE
PURCHASE OPTION
PUT OPTION
RESIDUAL VALUE
SALE-LEASEBACK
SALES-TYPE LEASE
SINGLE INVESTOR LEASE
SMALL-TICKET LEASING
TAX LEASE
TRAC LEASE
TRUE LEASE
TRUSTEE
VENDOR LEASING

Top of this page