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

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.


a property transaction in which the buyer leases the property to the seller.
Collins Dictionary of Law © W.J. Stewart, 2006
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Finnair announced on Thursday that it has entered a sale-and-leaseback agreement with Engine Lease Finance Corporation (ELFC) for one new General Electric CF6-80E1 spare engine used in Airbus A330 aircraft.
For a detailed discussion of these transactions, see "Sale-and-Leaseback of Real Property," by Philip Fink, in the May 2001 issue of The Tax Adviser.
* A sale-and-leaseback may be entered into to infuse cash into a corporation.
McConnell (1978), "Sale-and-Leaseback Agreements and Enterprise Valuation", Journal of Financial and Quantitative Analysis, (December 1978), pp.