TERMIUM Plus®

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INITIAL LEASE [5 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2024-10-16

English

Subject field(s)
  • Financial Accounting
  • Finance
DEF

... the rate of interest that causes the present value of the lease payments and the unguaranteed residual value to equal the sum of the fair value of the underlying asset and any initial direct costs of the lessor.

French

Domaine(s)
  • Comptabilité générale
  • Finances

Spanish

Save record 1

Record 2 2013-04-18

English

Subject field(s)
  • PAJLO
  • Property Law (common law)
CONT

In the standard commercial lease transaction, the initial document is generally the offer to lease... In a lease transaction, the offer to lease serves a function similar to that of the agreement of purchase and sale in a purchase transaction. The offer is made by the lessee(or tenant)-the person who wishes to rent the premises from the owner. The offer is accepted by the lessor(or landlord)-the owner of the premises. It sets out the information necessary to complete the lease form as well as the basic terms of the deal....(L. S. O. C., "Real Estate and Landlord and Tenant, 1983-1984"), p. 333).

French

Domaine(s)
  • PAJLO
  • Droit des biens et de la propriété (common law)
OBS

Le terme désigne aussi le document.

OBS

offre de bail : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).

Spanish

Save record 2

Record 3 2006-11-21

English

Subject field(s)
  • Financial Accounting
CONT

The pronouncement replaces the dual entry approach, which initially charged direct costs to expense and then reclassified them as an asset, with direct capitalization of initial direct costs as part of the gross investment in the lease.

French

Domaine(s)
  • Comptabilité générale
DEF

Somme des paiements minimaux exigibles par le bailleur en vertu d'un contrat de location-financement ou de location-vente, majorée de toute valeur résiduelle non garantie revenant au bailleur.

Spanish

Save record 3

Record 4 1997-01-01

English

Subject field(s)
  • Farm Management and Policy
Key term(s)
  • initial non-cancellable term

French

Domaine(s)
  • Gestion et politique agricole
OBS

Source(s) : Agriculture, mai 1995.

Spanish

Save record 4

Record 5 1986-03-17

English

Subject field(s)
  • Property Law (common law)

French

Domaine(s)
  • Droit des biens et de la propriété (common law)

Spanish

Save record 5

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