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 ?
The LOI for sale-leaseback of 11 aircraft is expected to reduce the Norwegian Groups financial net debt by approximately NOK 1.
For example, Transwestern client Flagler Construction Equipment recently closed a $17 million sale-leaseback of its industrial portfolio in Florida, which provided valuable capital for Flagler and a desirable yield on the buyer's investment, Watson said, adding that Flagler needed to free up capital to purchase extra equipment and increase sales.
The key component to the sale-leaseback transaction is the lease that will be negotiated between the seller and the third-party purchasing the property (the new owner).
commercial aircraft leasing subsidiary said it has completed the final delivery of an American Airlines (OTCQB: AAMRQ) Boeing (NYSE: BA) 737-800 as part of a 15-aircraft sale-leaseback programme.
The investor could be using the sale leaseback to diversify a larger equity portfolio or it could be a real estate investment trust specialized in sale-leaseback investments.
Under the terms of the sale-leaseback agreement AerCap will purchase the aircraft from American and immediately lease them back to the carrier.
The most obvious benefit is that the sale-leaseback allows the business to convert equity in its real estate into capital that it can use in its business, while still retaining control (via a lease) of the property it has been operating in.
A sale-leaseback is an arrangement in which the seller of an asset leases back the same asset from the purchaser.
In it simplest form, a sale-leaseback entails the sale of corporate real estate and the simultaneous commitment to a long-term lease, generally 15 years or longer.
Statement 145 amends Statement 13 to require that certain lease modifications that have economic effects similar to sale-leaseback transactions be accounted for in the same manner as sale-leaseback transactions.
Once upon a time, a good way for long-term care owner/operators to raise investment capital was to arrange a sale-leaseback deal with a real estate investment trust (REIT).
Under the facts of the CIE corporation A entered into a sale-leaseback of depreciable equipment with B (a thinly capitalized partnership), in exchange for B's note.