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.

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.

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

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.

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

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 .

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

Households can keep this entitlement for the term of the lease (now 30 years), but they do not have a property right in the land itself.

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.

Proponents of the former use the term in contrast with the initial unification of Germany in 1871.

In other words, they assume that after the initial study determining the short term sigma level, the long term Cpk value will turn out to be 0.5 less than the short term Cpk value.

The initial findings, which have been shared with the Government, stressed the long term nature of the proposed reform.

An initial truce, by means of international mediation, can lead to a monitored long term truce and reconstruction in Gaza.

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

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

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

(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

So what is needed is massive public investment in cleaner energy provision, coupled in the short term with appropriate subsidies to offset high initial prices.

These will provide advice, initial consultations and short term practical assistance or refer the person in question on if the problem is complex or serious.

There have been some significant developments on economic issues that have helped, to some extent, to improve the investment climate, including in the areas of privatization, access to loans from the European Investment Bank, and long term lease possibilities for investors.

Date of initial communication 4 December 1996 (initial submission)

Date of initial communication 17 August 1998 (initial submission)

Date of initial communication 8 October 1998 (initial submission)

Date of initial communication 14 May 2001 (initial submission)

Date of initial communication 22 July 1998 (initial submission)

Date of initial communication 6 November 2000 (initial submission)

Date of initial communication 22 July 1998 (initial submission)

Date of initial communication 18 June 2002 (initial submission)

Date of initial communication 14 October 2003 (initial submission)

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.

Initial step

Initial review

Initial capital

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

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.

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

Evaluation of initial proposals

Initial report of Greece

It is an initial but essential step to effectively address the problem of missile proliferation from a multilateral global perspective without precluding other initiatives or, in the longer term, more comprehensive approaches.