capital lease
US /ˈkæpɪtl liːs/
UK /ˈkæpɪtl liːs/
1.
finansal kiralama, sermaye kiralaması
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.
Şirket, yeni makineler için maliyeti birkaç yıla yaymak amacıyla bir finansal kiralama kullanmaya karar verdi.
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Under a capital lease, the lessee is responsible for maintenance and insurance.
Bir finansal kiralama kapsamında, kiracı bakım ve sigortadan sorumludur.