FT MarketWatch

Operating lease

A Lease for which the Lessee acquires the Property for only a small portion of ITS useful life. An operating Lease is commonly used to acquire equipment on a short-term Basis. Any Lease that is not a Capital lease is an operating lease.

Related Terms: 12 Basis, Capital, Cap, ITS, Lease, Lessee, Operating lease, Property, Rating, Short-term, Short, Term
Other Related Pages: Category: Real_Estate Starting With: O
Semi Related Terms: 507 CLICK HERE TO VIEW
10-Q, Accrual basis accounting, Adjusted basis, Allowance for depreciation, Accrual of discount, After-tax basis, Amortization of premium, At par, All or any part, At best, At call, Adjustable life insurance, All-risks coverage, At risk, Add-on service, Abstract of title, Action to quiet title, As is, Assignment to creditors, Attorney in fact, Amortization term, Assignment of mortgage, Average life, A shares, Average price per share, At the money, Across the board, Additional paid-in capital, Against the box, At the bell, At the close, At the figure, At the full, At the market, At the opening order, Away from the market, Below the line, Books of final entry, Books of original entry, Book value per share, Banking Act of 1933, Bid-to-cover ratio, Bureau of Public Debt, Brought over the wall, Buying on margin, Buy on close, Buy on opening, Buy the book, Basic earnings per share, Balance of payments, Basis point, Board of Governors, Basis, Basis trading, Buying basis, Breaking the syndicate, Bill of exchange, Bill of sale, Breach of trust, By the book, Bank term loan, B shares, Breadth-of-market theory, Beat the gun, Capital, Capital appreciation, Capital asset, Capital efficiency, Capital expenditure, Capital growth, Capital investment, Capital liability, Capital loss, Capital resource, Cash basis, Common-size statement, Cost Of Goods Sold, Cost of sales, Cap, Capital market, Capital structure, Certificate of Participation, Committee on Uniform Securities Identification Procedures, Common stock equivalent, Code of procedure, Capitalization of income, Cap rate, Capital account, Capital consumption allowance, Capital formation, Cost of Living Adjustment, Cost-of-living index, Council of Economic Advisers, Chasing the market, Cheapest to deliver, Chicago Board of Trade, Cost basis, Cash value life insurance policy, Chartered Life Underwriter, Convertible term insurance, Cost-of-living rider, Credit life insurance, Capital budget, Capital gains distribution, Certificate of stock, Common-law voting, Cost of carry, Certificate of title, Community property, Contract for deed, Cancellation of debt, Certificate of Claim, Commercial property, Cost of debt capital, Cost of funds, Capital appreciation fund, C shares, Class of options, Close to the money, Certificate of Occupancy, Cloud on title, Cash or Deferred Arrangement, Capital Asset Pricing Model, Capital commitment, Class A Shares, Class B Shares, Contributed capital, Crash of 1929, Crash of 1987, Capital gains tax, Capital loss carryover, Coefficient of determination, Certificate of delivery, Close a position, Cornering the market, Curbs in, Corporate venture capital, Deposit in transit, Date of issue, Date of payment, Debt capital, Division of Enforcement, Division of Investment Management, Division of Market Regulation, Do Not Reduce, Date of record, Dividend in arrears, Desk (the), Division of labor, Decreasing term life, Dual life insurance, Doing business as, Durable Power of Attorney, Date of maturity, Debtor in possession, Debtor-in-possession financing, Deed of Release, Deed of Trust, Direct lease, Discharge of bankruptcy, Discharge of lien, Double net lease, Due-on-sale clause, Deep in the money, Deep out of the money, Deed of Surrender, Department of Housing and Urban Development, Dogs of the Dow, Depth of market, Eurodollar certificate of deposit, Escrowed to maturity, Either-or order, E-mini, Exchange for futures, Exchange for physical, Exchange of spot, Ex-pit transaction, Experience rating, Ex-all, Employee Retirement Income Security Act of 1974, Equity capital, Financial capital, First In First Out, Form 10-Q, Flight to quality, Flow of funds, Fill or kill, Front-ending an order, Forward P/E, Fully diluted earnings per share, Factors of production, Favorable balance of trade, Fee-for-service, Form S-1, Family of funds, Fund of funds, Finite-life REIT, Free right of exchange, G-7, General Agreement on Tariffs and Trade, G-8, Gross lease, Ground lease, Gather in the stops, Going short, Hart-Scott-Rodino Act of 1976, Hit the bid, House of issue, Holder in due course, Home equity line of credit, Hammering the market, Held at the opening, Holding the market, In escrow, Intermediate-term, Invested capital, In-house, Investment Advisor Act of 1940, Investment Company Act of 1940, In line, Insider Trading sanctions Act of 1984, Internal Rate of Return, Indication of interest, In intestacy, Interest-only loan, Interest rate cap, In play, In-process research and development, I/O strip, Income property, Interest-only strip, Investment property, In-service withdrawal, Imbalance of orders, In and out, In sympathy, In the tank, ITS, Invisible venture capital, Jumping the gun, Joint life annuity, Last In First Out, Lender of last resort, Law of one price, Long-term, Lending at a rate, Lessee member, Limit-on-close order, Law of demand, Law of supply, Level term insurance, Life expectancy, Life insurance, Long-term care insurance, Long-term debt, Long-Term Equity Anticipation Securities, Letter of comment, Leveraged lease, Lifetime cap, Line of credit, Loan-to-cost, Loan-to-value, Lock-in, Long-term mortgage, Land lease, Lease, Lease-purchase agreement, Lessee, Long-term lease, Life annuity, Life expectancy method, Large cap, Leading the market, Locked in, Long-term gain or loss, Level I quotes, Modified cash basis, Medium-term, Medium-term bond, Make a market, Market if touched order, Market on close order, Mark-to-market, Medium of exchange, Marginal propensity to consume, Mortgage life insurance, Money at call, Morningstar Rating System, Market cap, Medium-cap, Micro cap, Mid cap, Net Operating Income, Net operating margin, Negotiable certificate of deposit, Negotiable Order of Withdrawal, Notice of Sale, National Association of Securities Dealers, National Association of Securities Dealers Automated Quotations system, Net capital ratio, No limit order, No quote, No-Fault, Nonparticipating life insurance policy, No-Action Letter, No-lien affidavit, Notice of Default, No-load, National Association of Real Estate Investment Trusts, Net lease, Non-investment property, Nasdaq Small Cap Market, No-load stock, Nominal capital, No book, Off the books, Operating cash flows, Operating costs, Operating cycle, Operating leverage, Operating margin, Other long term liabilities, Office of Thrift Supervision, Out-of-favor, Over-the-Counter, On-floor order, On margin, Or better, Operating profit margin, Operating rate, Opinion of title, On account, On-the-spot loan, Out of the money, Open-end lease, Operating lease, On-balance volume, On close, On open, On the opening, Permanent capital, Pooling of interests, Pro forma, Property inventory, Payment-in-kind security, Price Value of a Basis Point, Payment for order flow, P&L, Primary earnings per share, Provision for income taxes, Property damage coverage, Per stirpes, Power of Attorney, Property, Prioritization of debt, Pure lease, Personal property, Property tax, Paid-in capital, Paid-in surplus, Private Investment in Public Equity, Perfect capital market, Preservation of capital, Property assessment, Painting the tape, Return of capital, Return on Capital, Return on Invested Capital, Return on Total Assets, Regulation Q, Rating, Rating service, Reading the tape, Regulation D, Regulation G, Regulation T, Regulation U, Round of funding, Rules of Fair Practice, Rate of exchange, Reciprocal of European terms, Regulation A, Right of first refusal, Right of rescission, Right to Know, Revolving line of credit, Right of recourse, Rule of 78, Residential property, Residential rental property, Right of redemption, Retirement Equity Act of 1984, Return on Capital Employed, Rate of return, Real rate of return, Risk capital, SG&A, Short-term reserves, Sight letter of credit, S&L, Series EE bond, Short bond, Short-term, Split rating, Segregation of securities, Sell the book, Small Order Execution System, Standard of living, Short hedge, Strong basis, Second-to-die insurance, Single-premium life insurance, Stock life insurance company, Short interest, Short interest ratio, Severally but not jointly, Small corporate offering registration, Statute of Limitations, Sandwich lease, Satisfaction of debt, Synthetic lease, Staggered board of directors, Selling the spread, Short leg, Short market value, Short straddle, Special use property, Step-down lease, Step-up lease, Savings Incentive Match Plan for Employees, Single-life annuity, Small cap, Selling short, Selling short against the box, Short, Short cover, Shorting against the box, Short position, Short purchase, Short sale rule, Short squeeze, S Corporation, Short-term gain or loss, Subchapter M, Subchapter S Corporation, Schedule C, Securities Act of 1933, Securities Acts Amendments of 1975, Securities Exchange Act of 1934, Seek a market, Short swing profits, Short swing rules, Small investor, S&P phenomenon, Seed capital, Term CD, T-Bill, Term, Term bond, Term to maturity, Take a position, Trailing P/E, Term insurance, Tenancy by the entirety, Term deposit, Term loan, Triple net lease, Truth in Lending, Term trust, Tenancy at will, Top hat plan, The Street, Timing the market, Tax basis, Taxpayer Relief Act of 1997, Tax Reform Act of 1986, Tax Reform Act of 1993, Take a bath, Term repo, Term sheet, U.S. Government Agency Security, U.S. Savings Bond, U.S. Treasury, U.S. Treasury Bill, U.S. Treasury Bond, U.S. Treasury Note, U.S. Treasury Securities, Universal life, Unencumbered property, Unit of trade, Unit of trading, Variable life, Variable universal life, Venture capital, Venture capital limited partnership, Working capital, Waiver of premium, Working capital loan, W-2 Form, W formation, When, as, and if issued, X or XD, Year-To-Date, Yield to call, Yield to maturity, Yield to worst, Y shares