TERMIUM Plus®

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

lessee's incremental borrowing rate [1 record]

Record 1 2008-04-07

English

Subject field(s)
  • Financial Accounting
  • Loans
DEF

The rate that, at the inception of the lease, the lessee would have incurred to borrow over a similar term the funds necessary to purchase the leased assets.

French

Domaine(s)
  • Comptabilité générale
  • Prêts et emprunts
DEF

Taux d'intérêt que le preneur aurait à payer, à la date d'entrée en vigueur du contrat de location, pour emprunter sur une même durée et avec une sûreté similaire les fonds nécessaires à l'acquisition du bien loué.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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