capital lease
US /ˈkæpɪtl liːs/
UK /ˈkæpɪtl liːs/
1.
location-financement, crédit-bail
a lease in which the lessee acquires most of the economic benefits and risks of ownership of the asset, and which is therefore treated as an asset and a liability on the lessee's balance sheet
:
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The company decided to use a capital lease for the new machinery to spread out the cost over several years.
L'entreprise a décidé d'utiliser un contrat de location-financement pour les nouvelles machines afin d'étaler le coût sur plusieurs années.
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Under a capital lease, the lessee is responsible for maintenance and insurance.
Dans le cadre d'un contrat de location-financement, le locataire est responsable de l'entretien et de l'assurance.