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  2. Accounting for leases in the United States - Wikipedia

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

    At the same time, the asset is depreciated. If the lease has an ownership transfer or bargain purchase option, the depreciable life is the asset's economic life; otherwise, the depreciable life is the lease term. Over the life of the lease, the interest and depreciation combined will be equal to the rent payments.

  3. Vehicle leasing - Wikipedia

    en.wikipedia.org/wiki/Vehicle_leasing

    Vehicle leasing is the leasing (or the use) of a motor vehicle for a fixed period of time at an agreed amount of money for the lease. It is commonly offered by dealers as an alternative to vehicle purchase but is widely used by businesses as a method of acquiring (or having the use of) vehicles for business, without the usually needed cash outlay.

  4. Relais SPV S.r.l. -- Moody's assigns definitive rating to the ...

    www.aol.com/news/relais-spv-r-l-moodys-192805208...

    Rating Action: Moody's assigns definitive rating to the first Italian ABS Notes backed by non-performing leases originated by UniCredit Leasing S.p.A. and issued by Relais SPV S.r.l. Milan ...

  5. Operating lease - Wikipedia

    en.wikipedia.org/wiki/Operating_lease

    The expression "operating lease" is somewhat confusing as it has a different meaning based on the context that is under consideration. From a product characteristic standpoint, this type of a lease, as distinguished from a finance lease, is one where the lessor takes larger residual risk, whereas finance leases have no or a very low residual value position.

  6. Closed-end leasing - Wikipedia

    en.wikipedia.org/wiki/Closed-end_leasing

    The finance companies which offer consumer car leases frequently require lessees to hold more costly insurance policies than would otherwise be necessary. Automakers often view leasing as a sales tool, and artificially inflate the lease-end residual value; this can make exercising the purchase option at the end of a lease more expensive than ...

  7. Vehicle remarketing - Wikipedia

    en.wikipedia.org/wiki/Vehicle_remarketing

    Vehicle remarketing is the controlled disposal of fleet and leasing vehicles that have reached the end of their fixed term. In vehicle leasing, after the lease expires, the lessee either returns the vehicle to the supplier or buys it. The vehicles that are not purchased by the driver become an unwanted asset for the fleet or leasing company ...

  8. Former Colorado sheriff’s deputy convicted of homicide in ...

    www.aol.com/news/former-colorado-sheriff-deputy...

    A former Colorado sheriff’s deputy was convicted of criminally negligent homicide Thursday in the shooting death of a 22-year-old man in distress who called 911 for help after his car got stuck ...

  9. Tax horsepower - Wikipedia

    en.wikipedia.org/wiki/Tax_horsepower

    The tax horsepower or taxable horsepower was an early system by which taxation rates for automobiles were reckoned in some European countries such as Britain, Belgium, Germany, France and Italy; some US states like Illinois charged license plate purchase and renewal fees for passenger automobiles based on taxable horsepower.