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 ?
Larger companies that execute sale leasebacks might do so to avoid the cost and expense of having internal facilities management staffs.
As a large component of this growth, the report cited the re-emergence of sale leasebacks as a major trend within the global real estate sector along with easing credit conditions, the related boost to investor activity, rising capital values in major markets and the REIT sector revival.
The hot market for property has seen businesses rushing to cash in the value of their buildings in sale and leaseback deals.
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).
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.
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).
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.
Every year we've done more and more sale leasebacks.
13, Accounting for Leases, and 28, Accounting for Sales with Leasebacks, generally require any profit or loss in a sale-lease-back transaction to be deferred.