net cash investment in a lease

= net investment in a lease
The amount of funds invested in a lease by a lessor. It comprises the cost of the leased asset, together with grants received, rentals received, taxation payments and receipts, residual values, interest payments, interest received on cash surplus, and any profit taken out of the lease.

Accounting dictionary. 2014.

Look at other dictionaries:

  • net investment in a lease — See: net cash investment in a lease …   Accounting dictionary

  • Cash flow — For other uses, see Cash flow (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · …   Wikipedia

  • Net lease — Contents 1 Types of net leases 1.1 Single net lease 1.2 Double net lease …   Wikipedia

  • Capitalized Cost Reduction — Any upfront payment that reduces the cost of financing. Capitalized cost reduction is generally associated with the purchase or lease of an automobile, and reduces the monthly payment owed if the vehicle is financed. Reductions can be made from… …   Investment dictionary

  • Effective Debt — The net sum of all of a company s outstanding debt. In addition to standard debt issues, this figure will also aggregate and capitalize any payments that the company is regularly making, such as mortgage or lease payments. The effective debt… …   Investment dictionary

  • ECONOMIC AFFAIRS — THE PRE MANDATE (LATE OTTOMAN) PERIOD Geography and Borders In September 1923 a new political entity was formally recognized by the international community. Palestine, or Ereẓ Israel as Jews have continued to refer to it for 2,000 years,… …   Encyclopedia of Judaism

  • business finance — Raising and managing of funds by business organizations. Such activities are usually the concern of senior managers, who must use financial forecasting to develop a long term plan for the firm. Shorter term budgets are then devised to meet the… …   Universalium

  • Credit default swap — If the reference bond performs without default, the protection buyer pays quarterly payments to the seller until maturity …   Wikipedia

  • Capitalization rate — (or cap rate ) is a measure of the ratio between the net operating income produced by an asset (usually real estate) and its capital cost (the original price paid to buy the asset) or alternatively its current market value. The rate is calculated …   Wikipedia

  • K — Кадастровая стоимость (Cadastre value) Кадастровый учет, кадастр (Cadastre) Кадастровый номер земельного участка (Cadastre number of a plot of land) Кадровый резерв (Personnel reserve) Кадры (Personnel) Казенное предприятие (state owned unitary… …   Экономико-математический словарь

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.