Finance lease Crédit-bail
| Creator: | |
| Language pair: | English to French |
| Definition / notes: | A finance lease or capital lease is a lease that meets one or more of the following criteria, meaning it is classified as a purchase by the lessee: the lease term is greater than 75% of the property's estimated economic life; the lease contains an option to purchase the property for less than fair market value; ownership of the property is transferred to the lessee at the end of the lease term; or the present value of the lease payments exceeds 90% of the fair market value of the property. |
| URL: | http://www.investorwords.com/722/capital_lease.html |
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