leaseback

(redirected from sale-and-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 ?
A sale-and-leaseback may be entered into to infuse cash into a corporation.
Often, a sale-and-leaseback is entered into when a corporation is short of cash, and its controlling shareholder has an abundance of cash or can liquidate investments.
A sale-and-leaseback between a controlling shareholder and a close corporation removes future appreciation from the corporation.