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  2. Rental agreement - Wikipedia

    en.wikipedia.org/wiki/Rental_agreement

    The tenancy agreement for real estate is often called a lease, and usually involves specific property rights in real property, as opposed to chattels. In addition to the basics of a rental (who, what, when, how much), a real estate rental may go into much more detail on these and other issues.

  3. Minimum lease payments - Wikipedia

    en.wikipedia.org/wiki/Minimum_lease_payments

    Minimum lease payments are rental payments over the lease term including the amount of any bargain purchase option, premium, and any guaranteed residual value and excluding any rental relating to costs to be met by the lessor and any contingent rentals. Leased asset is depreciated in books of lessee over its useful life if lessee intends to ...

  4. Lease purchase contract - Wikipedia

    en.wikipedia.org/wiki/Lease_purchase_contract

    Elements of a lease purchase contract typically include: Property value - The agreed sale price of the property. Duration - The time frame of the agreement. Monthly payment - How much the lessor will be paying monthly. Rent credit - How much of the lessor's monthly payment will go to the eventual purchase price at the end of the lease.

  5. Lease - Wikipedia

    en.wikipedia.org/wiki/Lease

    Examples of a lease for intangible property include use of a computer program (similar to a license, but with different provisions), or use of a radio frequency (such as a contract with a cell-phone provider). A periodic lease agreement (most often a month-to-month lease) internationally and in some regions of the United States. [5]

  6. Pro forma - Wikipedia

    en.wikipedia.org/wiki/Pro_forma

    It is used to create a sale and is sent in advance of the commercial invoice. The content of a pro forma invoice is almost identical to a commercial invoice and is usually considered a binding agreement, but because a pro forma invoice is not a legally-binding document, the price may change in advance of the final sale.

  7. Cash and cash equivalents - Wikipedia

    en.wikipedia.org/wiki/Cash_and_cash_equivalents

    For example, a large machine manufacturing company receives an advance payment from its customer for a machine that should be produced and shipped to another country within 2 months. Based on the customer contract the manufacturer should put the deposit into separate bank account and not withdraw or use the money until the equipment is shipped ...

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