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leaseback

   Also found in: Legal, Financial, Wikipedia 0.02 sec.
lease·back  (lsbk)
n.
A business arrangement whereby property is simultaneously sold and leased back to the seller for usually long-term continued use. Also called sale and leaseback, sale-leaseback.
leaseback [ˈliːsˌbæk]
n
(Law) a property transaction in which the buyer leases the property to the seller
Translations
leaseback [ˈliːsbæk] N → rearrendamiento m al vendedor, subarriendo m
leaseback [ˈliːsbæk] n → cession-bail f
leaseback [ˈliːsˌbæk] n → lease-back m inv
leaseback [ˈliːsˌbæk] n → lease-back m inv


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? Mentioned in ? References in periodicals archive
 
According to generally accepted accounting principles (GAAP), because of the simultaneous 15-year leaseback, the entire pre-tax gain of $5 million would be recognizable over the life of the lease, rather than in the year of the sale.
Is the time right for a sale-leaseback? The current state of the ... by Levin, Gerald J. / Financial Executive
Four tests must be met for a leaseback to be considered valid.
Sale-and-leaseback of real property by Fink, Philip R. / The Tax Adviser
One strategy that could provide tax and financial advantages to both a corporation and its controlling shareholder is a sale and leaseback of real property in which the corporation sells real estate with a building on it to the shareholder, who, in turn, leases both back to the company.
Sale and leaseback of real property by Fiore, Nicholas J. / Journal of Accountancy
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