TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
LOCATION FINANCEMENT [1 record]
Record 1 - internal organization data 2002-07-23
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- direct financing lease
1, record 1, English, direct%20financing%20lease
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- finance lease 2, record 1, English, finance%20lease
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A lease that, from the point of view of the lessor, transfers substantially all the benefits and risks incident to the ownership of property to the lessee and where, at the inception of the lease, the fair value of leased property is the same as its carrying amount to the lessor (usually not a manufacturer or dealer). 3, record 1, English, - direct%20financing%20lease
Record number: 1, Textual support number: 1 OBS
Compare to "capital lease," "operating lease" and "sales-type lease." 4, record 1, English, - direct%20financing%20lease
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- contrat de location-financement
1, record 1, French, contrat%20de%20location%2Dfinancement
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- location-financement 2, record 1, French, location%2Dfinancement
correct
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Contrat de location dans lequel, du point de vue du bailleur, les avantages et les risques inhérents à la propriété du bien sont pratiquement tous transférés au preneur. Dans ce cas, la juste valeur du bien loué à la date d'entrée en vigueur du bail est identique à sa valeur comptable pour le bailleur qui, habituellement, sert d'intermédiaire financier entre le fabricant ou le distributeur et le preneur. 2, record 1, French, - contrat%20de%20location%2Dfinancement
Record number: 1, Textual support number: 1 OBS
En Belgique, l'expression location-financement désigne l'opération de crédit-bail. 2, record 1, French, - contrat%20de%20location%2Dfinancement
Record 1, Key term(s)
- contrat de location financement
- location financement
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- contrato de arrendamiento con opción de compra
1, record 1, Spanish, contrato%20de%20arrendamiento%20con%20opci%C3%B3n%20de%20compra
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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