Meaning of CAPITAL LEASE in English

CAPITAL LEASE

From a financial reporting perspective- a lease that has the characteristics of a purchase agreement- and also meets 1 of the 4 specific sales/purchase criteria established by Financial Accounting Standards Board Statement No. 13 (FASB 13). Such a lease is required to be shown as an asset and a related obligation on the balance sheet.

Finance-Leasing English vocabulary.      Английский словарь финансов и лизинга.