bargain purchase option


Accounting dictionary. 2014.

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  • Bargain Purchase Option — An option in a lease agreement that allows the lessee to purchase the leased asset at the end of the lease period at a price substantially below its fair market value. The bargain purchase option is one of four criteria, any one of which, if… …   Investment dictionary

  • Bargain-purchase-price option — Gives the lessee the option to purchase the asset at a price below fair market value when the lease expires. The New York Times Financial Glossary …   Financial and business terms

  • bargain-purchase-price option — Gives the lessee the option to purchase the asset at a price below fair value when the lease expires. Bloomberg Financial Dictionary …   Financial and business terms

  • Bargain Hunt — Not to be confused with the American game show Bargain Hunters .Infobox Television show name = Bargain Hunt caption = Bargain Hunt logo format = Game Show picture format = 16:9 runtime = 30/45/60 minutes creator = starring = David Dickinson (2000 …   Wikipedia

  • Accounting for leases in the United States — is regulated by the Financial Accounting Standards Board (FASB).Accounting for leases by the lesseeA lease is defined as a contractual agreement between a lessor and lessee that gives the lessee the right to use specific property, either owned by …   Wikipedia

  • IAS 17 — bezeichnet denjenigen Standard des International Accounting Standards Committee, der sich mit der bilanziellen Behandlung von Leasingverhältnissen beschäftigt. Inhaltsverzeichnis 1 Anwendungsbereich 2 Der Begriff des Leasingverhältnisses 3 …   Deutsch Wikipedia

  • International Accounting Standard 17 — Dieser Artikel wurde aufgrund inhaltlicher und/oder formaler Mängel auf der Qualitätssicherungsseite des Portals Wirtschaft eingetragen. Du kannst helfen, indem Du die dort genannten Mängel beseitigst oder Dich an der Diskussion beteiligst. Bitte …   Deutsch Wikipedia

  • capital lease — In the USA, a lease that does not legally constitute a purchase although the leased asset should be recorded as an asset on the lessee s books if any one of the following four criteria is met: • the lease transfers ownership of the property to… …   Accounting dictionary

  • capital lease — In the USA, a lease that does not legally constitute a purchase although the leased asset should be recorded as an asset on the lessee s books if any one of the following four criteria is met: • the lease transfers ownership of the property to… …   Big dictionary of business and management

  • capital lease — Gen Mgt a lease that is treated as though the lessee had borrowed money and bought the leased assets. If a lease agreement does not meet any of the criteria below, the lessee treats it as an operating lease for accounting purposes. If, however,… …   The ultimate business dictionary

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