The use of leased rather than owned buildings and equipment. This reduces the capital required to run a business, and reduces the risk of loss due to technical obsolescence of the equipment. Because the owner of leased equipment bears this risk, the rental on off- balance-sheet items may exceed the interest and amortization costs of owning them, so that use of off-balance sheet finance lowers current profits.

• new orders
• new protectionism
• New York Stock Exchange
• NHS
• NIC
• NIEO
• NIESR
• Nikkei index
• no arbitrage
• noise, white
• nominal anchor
• nominal protection
• nominal variable
• nominee holding
• non-accelerating inflation rate of unemployment
• non-contributory pension scheme
• non-discrimination
• non-durables, consumer
• non-executive director
• non-inflationary growth
• non-intersecting curves
• non-linear function
• non-marketable debt
• non-marketed economic activities
• non-monetary job characteristics