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  2. Accounting for leases in the United States - Wikipedia

    en.wikipedia.org/wiki/Accounting_for_leases_in...

    The distinction between sales-type and direct financing leases has changed: whereas in ASC 840 the test was whether the fair value of the leased asset was different from the lessor's cost or carrying amount (if so, the lease is a sales-type lease), in ASC 842, any lessor lease that meets the lessee finance lease tests (based on rents and ...

  3. Vehicle leasing - Wikipedia

    en.wikipedia.org/wiki/Vehicle_leasing

    The actual lease payments are calculated in a very similar way to loan payments, but instead of an APR, the company uses something called the money factor. At the end of a lease's term, the lessee must either return the vehicle to or buy it from the owner. The end of lease price is usually agreed upon when the lease is signed. [5]

  4. Lease-option - Wikipedia

    en.wikipedia.org/wiki/Lease-option

    A lease option (more formally Lease With the Option to Purchase) is a type of contract used in both residential and commercial real estate.In a lease-option, a property owner and tenant agree that, at the end of a specified rental period for a given property, the renter has the option of purchasing the property.

  5. What To Know About Buying Out a Car Lease - AOL

    www.aol.com/know-buying-car-lease-131400860.html

    There are two types of buyouts: an end-of-lease buyout and an early lease buyout. As you might guess from the name, an end-of-lease buyout happens when your lease expires.

  6. Closed-end leasing - Wikipedia

    en.wikipedia.org/wiki/Closed-end_leasing

    Closed-end leases are so called because they run for a fixed term, and the lessor and lessee agree in the lease contract what the residual value of the property being leased will be. In most cases (particularly in retail motor vehicle leases), the lessee has an option to purchase the property for the agreed residual value at the end of the ...

  7. Find Out if You Can Refinance Before Your Lease Is Up - AOL

    www.aol.com/refinance-lease-200300092.html

    If you want to get out of your car lease early, learn whether you can refinance before your lease is up and how to do it to help your financial situation.

  8. Lease purchase contract - Wikipedia

    en.wikipedia.org/wiki/Lease_purchase_contract

    The lease purchase agreement expounds upon what responsibilities the tenant/buyer and landlord/seller undertake during the course of the lease. This contract should describe any option fee and how much of the monthly payment will be credited to the down-payment for the purchase of the home at the end of the lease.

  9. Learn What Happens to Your Warranty at the End of Your Lease

    www.aol.com/learn-happens-warranty-end-lease...

    Learn what happens to your car's warranty after a lease buyout, with tips from our automotive experts. Don't drive your newly purchased vehicle unprotected.