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.

Short Term Talk, Long Term Cost

Short term Recommendations

Short term studies

Short term (2005 2006)

The policy has short term and long term objectives.

Short term indicators for services

Let me conclude by saying that terrorist financing is not a short term policy with short term goals.

Short term considerations will not suffice.

First, governments must balance long term goals with short term achievements.

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).

This will not be a short term crisis, so we cannot think only in the short term in formulating our response.

Today s short term crisis does not materially alter their long term prospects.

In short, policies are becoming more unconventional, not less, with little clarity about short term effects, unintended consequences, and long term impacts.

This approach too often sacrifices long term essential objectives to short term concerns.

Are Stock Markets Really Becoming More Short Term?

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

Thus, while there are short term memory components to working memory models, the concept of short term memory is distinct from these more hypothetical concepts.

In short, the Kyoto agreement meant lots of short term pain for little long run gain.

He said no to many short term marital relationships.

In fact, America s short term advantages pose the biggest obstacle to its long term outlook.

A successful long term strategy cannot be seen as a succession of short term fixes.

This raises long term well being all around, but exacerbates short term inequalities and frictions.

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

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

To achieve sustained growth, a balance between short term and long term objectives must be struck.

This could generate financial strains over the medium term and protectionist pressures in the short term.

Shortsighted politicians like Bush often skimp on long term investments in favor of short term advantage.

Second, both countries must find the right metric to balance short term and long term interests.

Standards implementation remains the road map for the short term but also for the long term.

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.

It is therefore dangerous to extrapolate from short term trends.

In the short term, time may be on Russia s side.

That simply will not work, even in the short term.

He has cut short term interest rates to the bone.

Another global financial crisis could disrupt short term capital inflows.

But Argentina s short term gain came at a steep price.

Wise policy simultaneously considers short , medium , and long term effects.

But Yar Adua might soon confront a big short term problem.

short term carer's leave maximum of ten days per year.