| 单词 | capitalized value |
| 释义 | capitalized value capitalized value1. The value at which an asset has been recorded in the balance sheet of a company or other organization, usually before the deduction of depreciation. capital lease In the USA, a lease that does not legally constitute a purchase, although the leased asset should be recorded as an asset on the lessee’s books if any one of the following four criteria is met: • the lease transfers ownership of the property to the lessee at the end of the lease term; • a bargain purchase option exists; i.e. an option exists enabling the lessee to buy the leased property at the end of the lease for a minimal amount or to renew the lease for a nominal rental (a bargain renewal option); • the lease term is 75% or more of the life of the property; • the present value of minimum lease payments equals or exceeds 90% of the fair value of the property. See alsofinance lease. |
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