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40 Sale-Leaseback Transactions

ASC 840-40-20 Glossary

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40 Sale-Leaseback Transactions

ASC 840-40-20 Glossary

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Active Use of the Property Bargain Purchase Option Bargain Renewal Option Capital Lease Contract Direct Financing Lease Finance Lease Indirectly Related to the Leased Property Lease Lease Inception Lease Term Lessee Lessor Minor Noncancelable Lease Term Nonrecourse Financing Normal Leaseback Operating Lease Penalty Profit or Loss on Sale Property Improvements or Integral Equipment Reasonably Possible Remote Sale-Leaseback Accounting Sales Recognition Sales-Type Lease Sublease Substantially All Underlying Asset Wrap Lease Transaction

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