TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

sales-type lease [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2002-07-23

English

Subject field(s)
  • Property Law (civil law)
  • Accounting
DEF

A lease that, from the point of view of the lessor, transfers substantially all the benefits and risks incident to ownership of property to the lessee and where, at the inception of the lease, the fair value of the leased property is greater or less than its carrying amount, thus giving rise to a profit or loss to the lessor ...

French

Domaine(s)
  • Droit des biens et de la propriété (droit civil)
  • Comptabilité
DEF

Bail qui, du point de vue du bailleur, transfère au preneur pratiquement tous les avantages et les risques inhérents à la propriété du bien loué. À la date d'entrée en vigueur du bail, ce bien a une juste valeur supérieure ou inférieure à sa valeur comptable, et il en résulte un profit ou une perte pour le bailleur qui, le plus souvent, est un fabricant ou un distributeur.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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