leaseback

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Leaseback

A transaction whereby land is sold and subsequently rented by the seller from the purchaser who is the new owner.

leaseback

a property transaction in which the buyer leases the property to the seller.
References in periodicals archive ?
Our acquisition and subsequent leaseback of the Wyndham Hotels in Billerica, Mass.
Consensus: The EITF decided executory costs of the leaseback should be excluded from the calculation of profit to be deferred on a sale-leaseback transaction irrespective of who pays the executory costs or the classification of the leaseback.
93-8, Accounting for the Sale and Leaseback of an Asset That Is Leased to Another Party, addresses the accounting by a seller-lessee for a sale-leaseback of personal property when
Both owned and ground-leased properties may be eligible for sale/ leaseback, even before construction is complete, and properties may be sold individually or combined in a portfolio and structured as either a private placement or a 144A public offering.
Treatment of Disqualified Leasebacks and Long-Term Agreements
Thus, the proposed regulations would limit the application of rent-leveling to disqualified leasebacks or long-term arrangements (discussed below).
Every year we've done more and more sale leasebacks.
a leaseback to any person who had an interest in the property within two years of the leaseback), or if the agreement is a tax-motivated "long-term lease agreement" (i.
These special rules apply if the agreement is tax motivated and is either a disqualified leaseback (a leaseback to any person who had an interest in the property within the previous two years) or a long-term lease agreement (one with a lease term longer than 75% of the leased property's statutory recovery period).
Market conditions are very favorable for tenants looking to sublease their space and those owners who are looking to raise capital through a sale and leaseback of their facilities.
The perception was that sale leasebacks were for weak companies that needed to raise cash in a hurry.
While sale leasebacks have been around since the 1940s, the shortage of all types of real estate investments has brought renewed attention to viable sale leaseback opportunities.