capital lease
US /ˈkæpɪtl liːs/
UK /ˈkæpɪtl liːs/
1.
leasing financeiro, arrendamento mercantil
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.
A empresa decidiu usar um leasing financeiro para as novas máquinas para distribuir o custo por vários anos.
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Under a capital lease, the lessee is responsible for maintenance and insurance.
Sob um leasing financeiro, o locatário é responsável pela manutenção e seguro.