Examlex
Explain the country-of-origin effect.
Sales-leaseback Transaction
A financial arrangement where one sells an asset and immediately leases it back from the buyer, effectively freeing up cash while retaining the use of the asset.
Seller-lessee
In a sale-leaseback transaction, the original owner who sells an asset and then leases it back from the new owner, retaining possession and use of the asset.
Deferred
Postponed or delayed; in financial terms, it often refers to expenses or income that will be realized at a future date.
Operating Lease
A leasing agreement allowing one party to use an asset owned by another party for a specified time period without ownership transfer.
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