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Synthetic lease

A Transaction that appears as a Lease from an Accounting standpoint, but as a Loan from a Tax standpoint. The end results are an off-balance sheet Account of the Financing and the Tax benefits that accompany the financed Asset.

Related Terms: 16 Account, Accounting, Asset, Action, Balance, Benefit, DPO, Finance, Financing, FIN, ITS, Loan, Lease, Point, Transaction, Tax
Other Related Pages: Category: Real_Estate Starting With: S
Semi Related Terms: 645 CLICK HERE TO VIEW
Account, Accounting, Accounting equation, Account statement, Accrual basis accounting, Active asset, Adjusted balance method, Asset, Asset/equity ratio, Average accounting return, Account aggregation, Account balance, Active account, Alternate account, Asset management account, Average daily balance, Average daily balance method, Accrual of discount, After-tax basis, Amortization of premium, Asset-backed security, Asset swap, At par, Account executive, All or any part, At best, At call, Accumulated earnings tax, Accelerated benefits, Accidental death benefit, At risk, Asset acquisition, Asset class, Asset financing, Add-on service, Abstract of title, Action to quiet title, As is, Attorney in fact, Asset-based finance, Asset-based lending, Asset conversion loan, Assignment of mortgage, A shares, Asset allocation fund, Asset turnover, At the money, After-tax contributions, Across the board, Action, Additional paid-in capital, Abusive tax shelter, After-tax, Alternative Minimum Tax, Against the box, At the bell, At the close, At the figure, At the full, At the market, At the opening order, Automated Pricing and Reporting System, Away from the market, Balance, Below the line, Books of final entry, Books of original entry, Bank holding company, Banking Act of 1933, Bureau of Public Debt, Broker loan, Brought over the wall, Buying on margin, Buy on close, Buy on opening, Buy the book, Back door financing, Balance of payments, Basis point, Board of Governors, Benefit, Breaking the syndicate, Bill of exchange, Bill of sale, Breach of trust, By the book, Balloon loan, Bank term loan, Bridge financing, Bridge loan, Broker loan rate, Business finance companies, Back-end load, B shares, Buy and write, Benefit offset, Benefits administration, Behavioral finance, Before-tax income, Break-even tax rate, Blow-off top, Breadth-of-market theory, Beat the gun, Capital asset, Cash asset ratio, Contra account, Cost Accounting, Cost Of Goods Sold, Cost of sales, Central assets account, Checking account, Compensating balance, Custodial account, Certificate of Participation, Collaterized Loan Obligation, Committee on Uniform Securities Identification Procedures, Cash account, Code of procedure, Credit balance, Capitalization of income, Capital account, Cost of Living Adjustment, Cost-of-living index, Council of Economic Advisers, Current account, Cash and carry trade, Chasing the market, Chicago Board of Trade, Commodities Exchange Act, Cost-of-living rider, Certificate of stock, Corporate action, Cost of carry, Corporate Financing Committee, Certificate of title, Class action suit, Cancellation of debt, Certificate of Claim, Character loan, Classified loan, Closed-end credit, Commercial finance, Conforming loan, Consolidation loan, Cost of debt capital, Cost of funds, Controlled company, Closed-end fund, Closed-end investment company, C shares, Class of options, Close to the money, Closing transaction, Certificate of Occupancy, Cloud on title, Cash-balance plan, Capital Asset Pricing Model, Class A Shares, Class B Shares, Crash of 1929, Crash of 1987, Capital gains tax, Child and dependent care credit, Consolidated tax return, Coefficient of determination, Cup and handle, Certificate of delivery, Close a position, Cornering the market, Curbs in, Declining balance method, Deferred tax, Double-declining balance depreciation method, Deposit in transit, Drawing account, Date of issue, Date of payment, Debt financing, Day loan, Discretionary account, Division of Enforcement, Division of Investment Management, Division of Market Regulation, Date of record, Dividend in arrears, Desk (the), Division of labor, Delivery point, Death benefit, Direct financing, DPO, Doing business as, Durable Power of Attorney, Date of maturity, Debit balance, Debtor in possession, Debtor-in-possession financing, Deed of Release, Deed of Trust, Demand loan, Direct lease, Discharge of bankruptcy, Discharge of lien, Discount loan, Double net lease, Due-on-sale clause, Deep in the money, Deep out of the money, Deed of Surrender, Department of Housing and Urban Development, Deferred account, Defined benefit plan, Dogs of the Dow, Depth of market, Earning asset, Eurodollar certificate of deposit, External financing, Edge Act, E-mini, Exchange of spot, Ex-pit transaction, Effective tax rate, Evergreen loan, Estate tax, Earned benefit, Employee Retirement Income Security Act of 1974, Equity financing, Earned income tax credit, Estimated tax, Excess profits tax, Excise tax, Financial Accounting Standards Board, Financial asset, First In First Out, Fixed asset, Federal Savings and Loan Association, Frozen account, Federal Home Loan Mortgage Corporation, Finance, Financing flows, Flow of funds, Front-ending an order, Forward P/E, Factors of production, Favorable balance of trade, Fixed benefits, Front-end load, Form S-1, Friends and family offering, Fair Credit Reporting Act, Fair Debt Collection Practices Act, FHA Loan, Finance charge, Finance company, Financing, Fixed-rate loan, Floor loan, Full faith and credit, Family of funds, Fund of funds, Free and clear, Federal Insurance Contributions Act, Flexible benefit plan, Flexible spending account, Free right of exchange, Federal Tax Identification Number, Federal tax lien, FIN, Flat tax, Franchise tax, First-round financing, Generally Accepted Accounting Principles, General account, Glass-Steagall Act, G-7, General Accounting Office, General Agreement on Tariffs and Trade, G-8, Growth and income fund, Gross lease, Ground lease, Gather in the stops, Gift tax, Hidden asset, Hart-Scott-Rodino Act of 1976, Hit the bid, House account, House of issue, Health Insurance Portability and Accountability Act, Holding company, Holder in due course, Hang out loan, Home equity line of credit, Home equity loan, Home Mortgage Disclosure Act, Hidden tax, Head and shoulders, Hammering the market, Held at the opening, Holding the market, Inactive asset, Inflation accounting, Intangible asset, Inactive account, Insured account, In escrow, In-house, Investment Advisor Act of 1940, Investment Company Act of 1940, In line, Insider Trading sanctions Act of 1984, Internal Rate of Return, Indication of interest, In intestacy, Indexed loan, Installment loan, Interest-only loan, Interim financing, Inventory financing, In play, In-process research and development, Investment company, I/O strip, Inheritance tax, Incidental benefit, In-service withdrawal, Individual tax return, Inflection point, Imbalance of orders, In and out, In sympathy, In the tank, ITS, Joint account, Jointly and severally, Jumping the gun, Joint and several liability, Jumbo loan, Joint and survivor annuity, Joint Stock Company, Joint tax return, Last In First Out, Lender of last resort, Law of one price, Lending at a rate, Limit-on-close order, Law of demand, Law of supply, London International Financial Futures and Options Exchange, Limited company, Living benefits, Loan stock, Letter of comment, Leveraged lease, Line of credit, Loan, Loan note, Loan schedule, Loan sharking, Loan-to-cost, Loan-to-value, Loan value, Loan-value ratio, Lock-in, Land lease, Lease, Lease-purchase agreement, Long-term lease, Leading the market, Limited Liability Company, Locked in, Luxury tax, Level I quotes, Mutual company, Make a market, Managed account, Margin account, Margin loan, Market on close order, Medium of exchange, Mezzanine financing, Money at call, Morning loan, Management company, Mixed account, Noncurrent asset, Non-financial asset, Negotiable certificate of deposit, Negotiable Order of Withdrawal, Nostro account, Notice of Sale, National Association of Securities Dealers, National Association of Securities Dealers Automated Quotations system, Nominal asset, Net Asset Value, No-Action Letter, Null and void, Non-conforming loan, Nonperforming asset, Note loan, Notice of Default, Non-resident alien tax, National Association of Real Estate Investment Trusts, Net lease, Nonforfeitable benefit, Net transaction, Off-balance-sheet financing, Off the books, Office of Thrift Supervision, Out-of-favor, Outside financing, Over-the-Counter, Off-floor order, On-floor order, On margin, Option account, Omnibus account, Offshore company, Opinion of title, On account, On-the-spot loan, Open-end credit, Open-end mortgage, Original principal balance, Owner financing, Open-end fund, Open-end management company, Opening transaction, Out of the money, Open-end lease, Operating lease, Old age, survivors, and disability insurance, On-balance volume, Off-board, On close, On open, On the opening, Pooling of interests, Pre-tax profit margin, Profit and loss statement, Payment-in-kind security, Permanent financing, Point, Price Value of a Basis Point, Purpose loan, P&L, Policy loan, Public company, Power of Attorney, Partially amortized loan, Participation loan, Past-due balance method, Piggyback loan, Previous balance method, Principal balance, Prioritization of debt, Pure lease, Property tax, Pension benefit, Pension Benefit Guaranty Corporation, Plan asset, Prudent Expert Act, Paid-in capital, Paid-in surplus, Private company, Private Investment in Public Equity, Preservation of capital, Progressive tax, Proportional tax, Point-and-figure chart, Painting the tape, Real asset, Reports and Records, Return of capital, Return on Capital, Return on Invested Capital, Return on Total Assets, Reading the tape, Regulation D, Regulation G, Regulation T, Regulation U, Restricted account, Round of funding, Rules of Fair Practice, Rate of exchange, Reciprocal of European terms, Regulated investment company, Registered Company, Regulation A, Right of first refusal, Right of rescission, Recourse loan, Remaining principal balance, Rescheduled loan, Revolving line of credit, Right of recourse, Rule of 78, Right of redemption, Retirement Equity Act of 1984, Risk/return trade-off, Regressive tax, Return on Capital Employed, Rate of return, Real rate of return, Selling, General and Administrative Expenses, SG&A, Stranded asset, Savings account, Savings and Loan, Sight letter of credit, S&L, Securities and Exchange Commission, Series EE bond, Student Loan Marketing Association, Securities loan, Segregation of securities, Sell the book, Stock loan, Sweep account, Standard of living, Separate account, Stock life insurance company, Survivor benefit, Severally but not jointly, Statute of Limitations, Sale and leaseback, Sandwich lease, Satisfaction of debt, Secured loan, Security loan, Seller financing, Settlement sheet, Signature loan, Single-payment loan, Soft loan, Stafford loan, Standby loan commitment, Structured finance, Swing loan, Synthetic lease, Staggered board of directors, Selling the spread, Step-down lease, Step-up lease, Self-directed retirement account, Social Security Tax, Selling short against the box, Shorting against the box, Sales tax, S Corporation, Self-employment tax, Separate tax returns, Sin tax, Subchapter M, Subchapter S Corporation, Schedule C, Securities Act of 1933, Securities Acts Amendments of 1975, Securities Exchange Act of 1934, Seek a market, S&P phenomenon, Stop and reverse, Tangible asset, Transaction, Trial balance, Tax anticipation note, Tax-exempt bond, Tax renevue anticipation note, T-Bill, Take a position, Trailing P/E, Tax haven, Tax, Tax schedule, Total asset turnover, Tenancy by the entirety, Trust company, Term loan, Triple net lease, Truth in Lending, Tax-free bond fund, Tax-managed fund, Tax lien, Tax roll, Tenancy at will, Title company, Transfer tax, Tax deferral, Tax-deferred, Top hat plan, The Street, Timing the market, Tax-advantaged, Tax audit, Tax base, Tax basis, Tax bracket, Tax-deductible, Tax deduction, Tax-efficient, Tax evasion, Tax-exempt, Tax identification number, Tax loss carryback, Tax loss carryforward, Tax lot, Taxpayer Relief Act of 1997, Tax planning, Tax preference item, Tax Reform Act of 1986, Tax Reform Act of 1993, Tax return, Tax sale, Tax shelter, Tax shield, Tax swap, Tax tables, Take a bath, Term sheet, U.S. Government Agency Security, U.S. Savings Bond, U.S. Treasury, U.S. Treasury Bill, U.S. Treasury Bond, U.S. Treasury Note, U.S. Treasury Securities, Unlimited tax bond, Undermargined account, Uniform Securities Act, Unsecured loan, Unified Tax Credit, Unit of trade, Unit of trading, Vendor financing, Value Added Tax, Williams Act, Wrap account, Waiver of premium, Working capital loan, Wraparound loan, Widow-and-orphan stock, When, as, and if issued, X or XD, Y shares