- bargain renewal option
- See: capital lease
Accounting dictionary. 2014.
Accounting dictionary. 2014.
Bargain Renewal Option — A clause in a lease agreement that gives the lessee the option to renew or extend the original lease on an asset at rates well below market rates. The inclusion of such a clause would require the lessee to classify the lease as a capital lease… … Investment dictionary
capital lease — In the USA, a lease that does not legally constitute a purchase although the leased asset should be recorded as an asset on the lessee s books if any one of the following four criteria is met: • the lease transfers ownership of the property to… … Accounting dictionary
capital lease — In the USA, a lease that does not legally constitute a purchase although the leased asset should be recorded as an asset on the lessee s books if any one of the following four criteria is met: • the lease transfers ownership of the property to… … Big dictionary of business and management
international relations — a branch of political science dealing with the relations between nations. [1970 75] * * * Study of the relations of states with each other and with international organizations and certain subnational entities (e.g., bureaucracies and political… … Universalium
Business and Industry Review — ▪ 1999 Introduction Overview Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… … Universalium
United Kingdom — a kingdom in NW Europe, consisting of Great Britain and Northern Ireland: formerly comprising Great Britain and Ireland 1801 1922. 58,610,182; 94,242 sq. mi. (244,100 sq. km). Cap.: London. Abbr.: U.K. Official name, United Kingdom of Great… … Universalium
religion — religionless, adj. /ri lij euhn/, n. 1. a set of beliefs concerning the cause, nature, and purpose of the universe, esp. when considered as the creation of a superhuman agency or agencies, usually involving devotional and ritual observances, and… … Universalium
France — /frans, frahns/; Fr. /frddahonns/, n. 1. Anatole /ann nann tawl /, (Jacques Anatole Thibault), 1844 1924, French novelist and essayist: Nobel prize 1921. 2. a republic in W Europe. 58,470,421; 212,736 sq. mi. (550,985 sq. km). Cap.: Paris. 3.… … Universalium
Spain — /spayn/, n. a kingdom in SW Europe. Including the Balearic and Canary islands, 39,244,195; 194,988 sq. mi. (505,019 sq. km). Cap.: Madrid. Spanish, España. * * * Spain Introduction Spain Background: Spain s powerful world empire of the 16th and… … Universalium
List of Statutory Instruments of the United Kingdom, 1988 — NOTOC This is a complete list of all 1558 Statutory Instruments published in the United Kingdom in the year 1988.1 100* Origin of Goods (Petroleum Products) Regulations 1988 S.I. 1988/1 * Export of Sheep (Prohibition) (No.2) Amendment Order 1988… … Wikipedia