单词 | conditional sales lease |
释义 | conditional sales leaseDefinition Non-true lease in which one or more of the following conditions are fulfilled: (1) Lessee acquires title to the leased item when a certain amount of rent has been paid. (2) Lease payments cover a period shorter than the economic life of the item with a provision for item's continued use by the lessee. (3) Certain percentage of the lease payments is designated as interest. (4) Lessee has the right to purchase the leased equipment for a nominal price after the lease period. |
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