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.
American Heritage® Dictionary of the English Language, Fifth Edition. Copyright © 2016 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

leaseback

(ˈliːsˌbæk)
n
(Law) a property transaction in which the buyer leases the property to the seller
Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009, 2011, 2014

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]
Random House Kernerman Webster's College Dictionary, © 2010 K Dictionaries Ltd. Copyright 2005, 1997, 1991 by Random House, Inc. All rights reserved.
Translations

leaseback

[ˈliːsbæk] Nrearrendamiento m al vendedor, subarriendo m
Collins Spanish Dictionary - Complete and Unabridged 8th Edition 2005 © William Collins Sons & Co. Ltd. 1971, 1988 © HarperCollins Publishers 1992, 1993, 1996, 1997, 2000, 2003, 2005

leaseback

[ˈliːsbæk] ncession-bail f
Collins English/French Electronic Resource. © HarperCollins Publishers 2005

leaseback

[ˈliːsˌbæk] nlease-back m inv
Collins Italian Dictionary 1st Edition © HarperCollins Publishers 1995
References in periodicals archive ?
However, many of those who invested in French leasebacks have had mostly negative experiences, with leaseback companies defaulting, imposing rent cuts and expecting investors to pay them extortionate amounts to end the lease.
Cushman & Wakefield acted as financial advisor and exclusive agent for Verizon on the transaction, which represents one of the largest single tenant leasebacks ever completed in suburban Dallas.
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.
With more owner-occupiers changing their attitude towards freehold property, sale and leasebacks are playing an increasingly important role in the property investment market.
Sales and leasebacks have always existed but the number of properties being sold this way and the different methods being used have increased dramatically.
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.
Wolfe added that he "Thinks more and more franchisees will continue executing sale leasebacks," but, he noted, "it's important for buyers to think about their exit strategy on the front end and to structure the lease(s) with this in mind."
Similarly, in the context of lease commitments that are usually longer with sale and leasebacks, the new standard could result in a general reduction in the certain lease term that occupiers will accept.
In addition, occupiers are becoming more aware of the opportunities of buying vacant buildings at relatively low levels and then leveraging off the strength of their covenant, to raise a capital profit by entering into sale and leasebacks.
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.