Capital lease

• A lease obligation that has to be capitalized on the balance sheet.


Follow this link for all the terms related to capital.

 Embedded terms in definition
 Balance sheet
 Related Terms
Average cost of capital
Break even lease payment
Capital account
Capital adequacy
Capital allocation decision
Capital appreciation
Capital asset
Capital asset pricing model
Capital budget
Capital budgeting
Capital cost allowance
Capital expenditure
Capital flight
Capital gain
Capital gains yield
Capital impairment rule
Capital loss
Capital market
Capital market efficiency
Capital market imperfections view
Capital market line
Capital rationing
Capital stock
Capital structure
Capital surplus
Capitalized lease
Change in net working capital
Complete capital market
Cost of capital
Cost of lease financing
Cost of limited partner capital
Debt capital
Debt to capital ratio
Dedicated capital
Direct lease
Double dip lease
Efficient capital market
Equity capital
Exchange rate risk capital budgeting
Financial lease
Financial or capital lease
Full payout lease
Full service lease
Gigo garbage in, garbage out in capital budgeting
Hard capital rationing
Human capital
Invested capital
Issued share capital
Lease rate
Lease versus purchase or lease versus buy decision
Legal capital
Leveraged lease
Marginal cost of capital
Marginal cost of capital schedule
Net lease
Net working capital
Net working capital recapture
Nondiversifiability of human capital
Operating lease
Opportunity cost of capital
Optimal capital structure
Other capital
Outstanding share capital
Pecking order view of capital structure
Perfect capital market
Perfect market view of capital structure
Personal tax view of capital structure
Pie model of capital structure
Planned capital expenditure program
Precious metals lease
Pro forma capital structure analysis
Real capital
Real options capital budgeting
Regulatory capital
Rental lease
Risk capital budgeting
Safe harbor lease
Sale and lease back
Sales type lease
Soft capital rationing
Sophisticated approaches to capital budgeting
Static theory of capital structure
Target capital structure
Taxable capital gain
Total capital
True lease
Uniform net capital rule
Venture capital
Weighted average cost of capital
Working capital
Working capital management
Working capital ratio

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