A nontax lease. This type of lease is a conditional sales contract in the guise of a lease- in which the lessee is- or will become- the owner of the leased equipment by the end of the lease term- and- therefore- is entitled to the tax benefits of ownership.
MONEY-OVER-MONEY LEASE
Meaning of MONEY-OVER-MONEY LEASE in English
Finance-Leasing English vocabulary. Английский словарь финансов и лизинга. 2012