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Seller-lessee
An entity that sells an asset and then leases it back from the buyer, typically to gain capital while retaining the use of the asset.
Sale-leaseback Transaction
A financial transaction where one party sells an asset and then leases it back from the buyer, generally to free up capital while retaining the use of the asset.
Capital Lease
A leasing arrangement considered to have the economic characteristics of asset ownership for accounting purposes.
Retained Earnings
The portion of a company's profits that is kept or retained rather than distributed to shareholders or used to pay dividends, often reinvested into the business.
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