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.
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References in periodicals archive ?
Ader added that his firm is currently bidding on a large multistore sale-leaseback for a mass merchant similar to the ShopKo deal, declining to disclose specifics.
REAL ESTATE BUYERS: RETAIL SALE-LEASEBACKS GROW IN SIZE, NUMBER
Citing ASA Investerings Partnership the IRS disregarded the transactions as a sham, holding that, in essence, they equated to a basic sale-leaseback transaction between A and D.
CIP on lease strips
13, Accounting for Leases, or as sale-leaseback transactions in accordance with paragraphs 32 and 33 of FASB Statement no.
Accounting for multiyear RRCs and sales and lease-backs of assets leased to other parties
The sale-leaseback transaction with Sainsbury's is executed at a 5.31% GBP initial cap rate, includes annual rent increases over the duration of the lease term, and carries a weighted average lease term of approximately 15 years.
Realty Income Inks GBP 429m Sale-Leaseback Transaction with Sainsbury's
The sale was structured as a sale-leaseback to allow the seller to pull equity from the property, reallocate capital to infrastructure and supply lines and ensure that operations will be maintained for years to come, says Jeffrey Ida, the office and industrial property investment specialist in Marcus & Millichaps San Francisco office who represented the buyer.
United States : $17.75 Million Industrial Warehouse Sale-Leaseback Arranged by Marcus & Millichap
The transaction represents the second large Verizon sale-leaseback purchase by Mesirow in the past few years.
Verizon in $344m sale, leaseback
is a real estate investment trust specializing in corporate sale-leaseback and build-to-suit financing and the acquisition of single-tenant net lease properties
W. P. Carey acquires USD63m Stern Group auto dealership portfolio
Under pressure to restructure their struggling businesses and raise capital for developing their core assets, firms like Citigroup and Deutsche Bank have turned to sale-leaseback deals to unlock the value of their major assets.
Growing wave of sale-leasebacks
Hunt had no "accounting-related issues" and was "not being investigated by the IRS." He said the sale-leaseback structure was proper and that the IRS hadn't contacted J.B.
J.B. Hunt stock bounces back. (Trucking & Transportation)
The lease is part of a sale-leaseback, and there is a tax avoidance motive.
IRS ruling denies rent leveling to tenant
This month's column discusses a recent consensus reached by the Financial Accounting Standards Board emerging issues task force (EITF or task force) concerning letters of credit issued in conjunction with a sale-leaseback transaction.
Letters of credit for sale-leaseback transactions
M2 EQUITYBITES-November 23, 2018-Mesirow Financial appoints new VP of business development to expand sale-leaseback team
Mesirow Financial appoints new VP of business development to expand sale-leaseback team

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