Deloitte
Accounting Research Tool
...
Chapter 10 — Sale-and-Leaseback Transactions

10.1 Introduction and Overview

10.1 Introduction and Overview

A sale-and-leaseback transaction is a common and important financing method for many companies; these transactions involve the transfer of an asset by an owner (“seller-lessee”) to an acquirer (“buyer-lessor”) and a transfer of the right to control the use of that same asset back to the original owner for a period.