Sentence examples for capital lease from inspiring English sources

All leases not qualifying as a capital lease are classified as operating leases.

A grantee may acquire a removable power source by itself through a capital lease.

Darden valued the deal at $1.4 billion if outstanding debt and capital lease obligations are included.

The requirements under section 5323 j) of title 49, United States Code, shall apply to a capital lease.

When an operating lease does not meet the definition of a capital lease in 1.c above, the operating lease payments are expensed as incurred.

A capital lease is accounted for by the lessee as the acquisition of an asset, and the incurrence of a liability.

1. Understand the rationale for leasing, and the distinction between operating and capital leases.

Capital leases are reported as an asset and a liability on Stanford's financial statements and interest and depreciation are expensed.

The deal calls for Albertsons to assume about $368 million in capital leases, which is included in the purchase price, Albertsons said in a statement.

Invested capital is defined as the sum of common equity, long-term debt, capital leases, and minority interest – in other words, the total of all claims on company assets.

In addition to freeing capital, leasing, rather than owning, space gives large corporations more flexibility in moving staff, as well as an ability to expand or reduce operations as the economy expands and contracts.