capital lease
US /ˈkæpɪtl liːs/
UK /ˈkæpɪtl liːs/
1.
融資租賃, 資本租賃
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.
公司決定對新機器採用融資租賃，以將成本分攤到幾年內。
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Under a capital lease, the lessee is responsible for maintenance and insurance.
在融資租賃下，承租人負責維護和保險。