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Tax-Oriented Lease
A leasing agreement structured in a way that allows the lessor to claim tax benefits related to the asset being leased.
Tax Purposes
For tax purposes indicates the considerations or implications for calculating and reporting taxes, differing from accounting or financial purposes and might involve specific treatments for expenses or revenues.
Financial Lease
A type of lease where the lessee assumes some of the risks and benefits of ownership of the leased asset.
Fully-Amortized
Describes a loan in which all payments will be made on time and in full over the life of the loan, resulting in the complete payoff of the loan amount and interest.
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