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Operating Lease Definition | Becker

Accounting Dictionary

Operating Lease

 

  1. An operating lease is a lease that does not qualify as a finance lease. Both lessees and lessors may classify leases as operating leases. See also finance lease (U.S. GAAP) and direct financing lease and sales?type lease. A lease that does not meet the criteria for a capitalized lease; accounted for as rental payments.

 

Related Terms:

Finance Lease (U.S. GAAP) [FARBAR]Direct Financing Lease [FARBAR]Sales-Type Lease [FARBAR]Back to Dictionary

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