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Discount Rate
The interest rate used to determine the present value of future cash flows in discounted cash flow analysis.
Leveraged Lease
A financing agreement where a lessor borrows funds to purchase an asset, which is then leased to a lessee, with the lease payments ensuring repayment of the loan.
Single Investor Lease
A lease agreement in which a single investor owns the asset and leases it directly to a company, who then has the option to buy the asset at the end of the lease term.
Conditional Sales Agreement Lease
A lease agreement where the lessee has the option to purchase the leased asset at the end of the lease term under agreed-upon conditions.
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