operating leasing
1Leasing — is a process by which a firm can obtain the use of a certain fixed assets for which it must pay a series of contractual, periodic, tax deductable payments. The lessee is the receiver of the services or the assets under the lease contract and the… …
2Operating lease — An operating lease is a lease whose term is short compared to the useful life of the asset or piece of equipment (an airliner, a ship, etc.) being leased. An operating lease is commonly used to acquire equipment on a relatively short term basis.… …
3Operating expense — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
4Finance and Leasing Association — The Finance and Leasing Association (FLA) is the leading trade association for the UK consumer credit, motor finance and asset finance sectors, and the largest organisation of its type in Europe. Members of FLA include: banks, subsidiaries of… …
5Cross-border leasing — is a leasing arrangement where lessor and lessee are situated in different countries. This presents significant additional issues related to tax avoidance and tax shelters. Cross border leasing has been widely used in some European countries, to… …
6Vehicle leasing — refers to leasing the use of a motor vehicle for a fixed or indefinite period of time. It is commonly offered by dealers as an alternative to vehicle purchase. The key difference in a lease is that after the lease expires, the lessee must return… …
7The Residuals (Fleet Capital Leasing) — The Residuals, an amateur rock band formed by executives of Fleet Capital Leasing, Providence, RI (a division of FleetBoston Financial Corporation, now Bank of America), won the 2003 Fortune Battle of the Corporate Bands competition at the Rock… …
8Commercial Aircraft Sales and Leasing — (CASL) is a common phrase used to describe organizations which typically market used commercial airliners and related equipment to governments and other various customers from manufacturers such as Airbus and Boeing as a primary function. CASL… …
9Rolling Stock Operating Company — A Rolling Stock Operating Company (ROSCO) owns and maintains railway engines and carriages which are leased to Train Operating Companies (TOC) who actually operate the trains. This is the term used in the United Kingdom; the term might be… …
10Net Operating Assets — (NOA) kann übersetzt werden mit Netto betriebsnotwendiges Vermögen. Seine Berechnung hängt vom Standpunkt ab, was man als betriebsnotwendig sieht und besonders im Hinblick auf die Berechnung des Economic Value Added auf die Anpassungen:… …
