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| gen. |
лизинг (A finance lease or capital lease is a type of lease. It is a commercial arrangement where: the lessee (customer or borrower) will select an asset (equipment, vehicle, software); the lessor (finance company) will purchase that asset; the lessee will have use of that asset during the lease; the lessee will pay a series of rentals or installments for the use of that asset; the lessor will recover a large part or all of the cost of the asset plus earn interest from the rentals paid by the lessee; the lessee has the option to acquire ownership of the asset (e.g. paying the last rental, or bargain option purchase price); The finance company is the legal owner of the asset during duration of the lease. However the lessee has control over the asset providing them the benefits and risks of (economic) ownership. Wiki Alexander Demidov); долгосрочный капитальный лизинг |
| account. |
капитализируемая аренда (также finance lease – англ.); капитальная аренда (арендатор учитывает оборудование на своём балансе, несёт все риски | What Is the Difference Between Financial Leases and Capital Leases? by Maxwell Wallace, Demand Media. Financial and capital leases are particular types of leasing transactions offered to both individuals and corporations by lending institutions such as banks, credit unions and financial firms to purchase machinery and equipment. Capital and financial leases offer different payback options and interest flexibility. Because of their rigidity and tax and insurance requirements, financial leases are a better option for large, prosperous companies, while capital leases offer flexibility that factors in both the life of the equipment and the payback term.) |
| audit. |
аренда основных средств |
| bank. |
финансовая аренда (Alik-angel); аренда капитала (Alik-angel); аренда с полной выплатой (Alik-angel); аренда активов; лизинг с полной выплатой (Alik-angel); лизинг (A finance lease (also known as a capital lease or a sales lease) is a type of lease in which a finance company is typically the legal owner of the asset for the duration of the lease, while the lessee not only has operating control over the asset, but also some share of the economic risks and returns from the change in the valuation of the underlying asset  wikipedia.org 'More) |
| EBRD |
аренда с передачей права собственности (по уплате последнего взноса); финансируемая аренда; аренда с правом выкупа арендуемого имущества (raf); прямой лизинг; финансовый лизинг |
| econ. |
аренда оборудования; досрочная капитализируемая аренда; капитальная аренда (арендатор числит оборудование на своём балансе, несёт все риски) |
| fin. |
капитальная аренда (Alik-angel); капитальный лизинг |
| law |
аренда с передачей права собственности в конце срока (Право международной торговли On-Line) |
| SAP.fin. |
финансовый лизинг (A finance lease (also known as a capital lease or a sales lease) is a type of lease in which a finance company is typically the legal owner of the asset for the duration of the lease, while the lessee not only has operating control over the asset, but also some share of the economic risks and returns from the change in the valuation of the underlying asset wikipedia.org) |
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| O&G, sakh. |
аренда основных фондов |
