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

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

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.

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

Like its agriculture, Africa's markets are highly under capitalized and inefficient.

There are already some positive trends that should be capitalized on globally.

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.

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

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

Above all, they would insist more often that their counterparties be well capitalized.

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.

This crisis has shown that the need for adequately capitalized public institutions is enormous.

The typical bank is capitalized with equity, long term debt, short term debt, and deposits.

When used in a name, the first letter of the word Group is itself capitalized.

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

Europe has capitalized on globalization to consolidate its position as the world s major economy and trader.

(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

It is essential that Europe move quickly to ensure that its banks are adequately capitalized and backstopped.

Both the equity and the debt issued by well capitalized banks would be safer and therefore cheaper.

This may be due to one of Ken Schwaber's early papers, which capitalized SCRUM in the title.

A well capitalized IMF, much better capitalized than pre crisis, should be able to fill this backstop similar to what central banks do (and did in the crisis) to prevent a credit freeze and the inevitable and excessive economic damage that would result.

In the past, agricultural development has prioritized large scale, capitalized forms of agriculture, neglecting smallholders who feed local communities.

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.

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

and people always give you the same permutation of the same three things under capitalized, the wrong people, bad market conditions.

Meanwhile, the continuing problems at European banks are a stark reminder that operating highly leveraged, thinly capitalized firms is incredibly risky.

They may even transfer the lease to other farm households if their members find better jobs in the cities.

Gotland has been on lease with crew and all to the US Navy and was based in San Diego.

The National Bank for example has School Fee loans, Personal loans and lease loans at different rates of repayment.

Missions should also provide administrative support to UNMOs in drafting legal lease documents and, when necessary, provide local guards.

In many areas, rural landowners, especially farmers, have received offers to lease their land from these wind power developers.

But even HSBC, the best capitalized of the lot, has a leverage ratio of only 4.6 , while Barclays ratio is under 3 .

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

The impact would be to require a bank carrying out retail activities in the UK to put them in a separately capitalized subsidiary.

Immediately after that decision, short term funding for even the best capitalized firms virtually collapsed and the entire financial system simply became dysfunctional.

The general rule is that if the acquired property's useful life is longer than the taxable year, then the cost must be capitalized.

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

(b) Arising from an original contract for the sale, lease or licence of industrial or other intellectual property or of proprietary information

The lease was signed on April 16, 1925, by Mayor Walter Sims, who committed the city to develop it into an airfield.

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

A well capitalized World Bank leverages all its shareholders investments by pooling them and then raising five times the capital by borrowing in financial markets.

WikiLeaks capitalized on the potential of digital technologies to circumvent official censorship and, thanks to whistle blowers, disseminated information that governments wanted to keep secret.