Often, the lease is a financial lease as opposed to an operating lease (see para. 27 for a definition of both terms).

This type of lease is often referred to as a financial lease .

A financial lease is to be distinguished from what is usually called an operating lease .

Simultaneously with the sale, the company will lease the equipment back from that other person for a lease term and at a rental rate specified in the lease agreement.

(i) A lessor under a lease that is not a financing lease but which extends for a term of more than one year

The Board notes that UNOPS has performed a three year lease income forecast for subleases, projecting an average annual lease income of 1.8 million.

And the Thamud nor gave them a lease of perpetual life .

And the Thamud nor gave them a lease of perpetual life .

Under an operating lease, the leased property is expected to have a remaining useful life at the end of the lease term and the lessee does not have an option to purchase the leased property at the end of the lease term for a nominal price, nor is title to the leased property transferred to the lessee automatically at the end of the lease term.

(a) Arising from an original contract that is a contract for the supply or lease of goods or services other than financial services, a construction contract or a contract for the sale or lease of real property

Lessor A retains title to the equipment during the lease term but title will be transferred to ABC at the end of the lease term if ABC exercises the purchase option.

Under some forms of financial lease, title to the leased property is transferred to the lessee automatically at the end of the lease term.

Under Putin, it seems, de Maistre s maxim has received a new lease on life.

Break a leg.

Give me a break!

Sami needs a break.

Give me a break.

Under the lease agreement with Lessor A, ABC leases the computer equipment from Lessor A for a period of two years.

In September 2006, Moody's signed a 20 year lease to rent 15 floors of 7 World Trade Center.

Let's take a short break.

On 30 April 2005 the lease of the A330 was terminated, and Cubana had to lease a different and more costly aircraft in order to be able to fulfil its commitments to the users, at an additional cost of over 2 million.

The world needs a decisive break with the past, and that break needs to start now.

Trying to give these hopelessly inefficient enterprises a new lease on life would make Iraqis poorer without reducing the violence.

Can I take a break now?

You need to take a break.

You need to take a break.

Greed was just taking a temporary break.

I wish members a wonderful holiday break.

On January 31, 2012 the airline announced a lease order for eight Airbus A330 300 aircraft for use in long haul flights.

We're about to take a break in a moment.

A total of 56,000 were on a school break.

They go out and they buy a building, or they rent a building, or they lease some space, and they fill the space with stuff.

It's nearly impossible to break a Coke bottle.

He continued his work after a short break.

The movie was interrupted by a station break.

But a temporary tax break cannot change incentives.

That is why we had a short break.

It has been ordained against every town that We ever destroyed that they shall not return ( to enjoy a new lease of life )

It has been ordained against every town that We ever destroyed that they shall not return ( to enjoy a new lease of life )

If its owner is with it, he shall not make it good. If it is a leased thing, it came for its lease.

Line Break

Short break

Lunch break

ABC has the option (but not the obligation) to purchase the equipment for a nominal purchase price at the end of the lease term.

Break your resolution into a series of small steps