leaseback

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lease·back

 (lēs′băk′)
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

lease•back

(ˈlisˌbæk)

n.
the sale of property to a buyer who then leases it back to the seller, who often becomes the principal tenant, thus providing substantial tax savings for both.
[1945–50]
Translations

leaseback

[ˈliːsbæk] Nrearrendamiento m al vendedor, subarriendo m

leaseback

[ˈliːsbæk] ncession-bail f

leaseback

[ˈliːsˌbæk] nlease-back m inv
References in periodicals archive ?
Regional companies, particularly family groups tend to have large real estate portfolios and will look to utilize sale and leasebacks to get access to finance no longer available from traditional institutions.
While sale leasebacks have been around since the 1940s, the shortage of all types of real estate investments has brought renewed attention to viable sale leaseback opportunities.
As corporate sale leasebacks are now considered a legitimate source of capital, they are being considered with the same weight as any other source of equity or debt.
With more owner-occupiers changing their attitude towards freehold property, sale and leasebacks are playing an increasingly important role in the property investment market.
In the case of disqualified leasebacks and long-term agreements, which are presumed in some respects to be "abusive," rent is accounted for using the constant rental accrual method.
For disqualified leasebacks or long-term agreements that have a principal purpose of tax avoidance, the Service may impose rent-leveling.
In addition, two consensuses are summarized: (1) accounting for multiyear retrospectively rated contracts (RRCs) by ceding and assuming enterprises and (20 sales and leasebacks of assets leased to other parties.
Many retailers are finding sale/ leasebacks to be a good strategy for freeing up capital while ensuring the long-term use of property.
Agreements subject to these special rules (that is, tax motivated and either disqualified leasebacks or longterm lease arrangements) must accrue a constant rental amount in each tax year.
467(b)(5)essentially provides that these safe harbors will apply only to disqualified leasebacks and long-term lease agreements, and not to leases that fall under the constant rental provisions by reason of a failure to allocate rents in the agreement to the periods covered.
In its 28-year history, the number of net leasebacks completed by W.