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2. Novated lease - Wikipedia

   en.wikipedia.org/wiki/Novated_lease

   A novated lease is a motor vehicle lease which has been novated, that is, the obligations in the contract have been transferred from one party to another.. A lease is novated with a three way agreement (Deed of novation) between the lessee, the lessor (usually a finance company), and a third party, under which all parties agree that the third party will take on some or all of the lessee's ...

3. Accounting for leases in the United States - Wikipedia

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

   The minimum lease payments include the minimum rental payments minus any executory cost, the guaranteed residual value, the bargain purchase option, and any penalty for failure to renew or extend the lease. The amount calculated is then discounted using the lessee’s incremental borrowing rate.

4. Net effective rent - Wikipedia

   en.wikipedia.org/wiki/Net_effective_rent

   Net Effective Rent, sometimes Net Effective Rate, or NER for short, is a measure of the expected income from a tenant, seen mostly in commercial real estate.It is the net present value of all the rental payments over the period of the lease, as well as any abatements or incentives that might add to or lower these payments.

5. 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.

6. 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 ...

7. 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.