installment payment
One of a series of periodic payments made under an installment plan. See INSTALLMENT SALE.
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One of a series of periodic payments made under an installment plan. See INSTALLMENT SALE.
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lump-sum payment 一次性支付 指一次性付清,从而区别于分期付款〔installments〕,例如在人寿保险中一次性付清保险费〔premium〕;在离婚协议中一次性支付离婚扶养费;对工人的赔偿一次性支付以代替将来按月支付。 (→alimony)
A conditional sale in which the buyer makes a down payment followed by periodic payments and the seller retains title or a security interest until all payments have been received. — Also termed installment plan; retail installment sale. [Cases: Sales 82(4).]
A method by which a taxpayer can spread the recognition of gains from a sale of property over the payment period by computing the gross-profit percentage from the sale and applying it to each payment. [Cases: Internal Revenue 3104; Taxation 1078. C.J.S. Internal Revenue §§ 47–50; Taxation § 1759.]
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Consumer credit arranged to be repaid in a single payment. • Examples
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A contract for the sale of goods under which the buyer makes periodic payments and the seller retains title to or a security interest in the goods. — Also termed retail installment contract and security agreement; conditional sales contract. Cf. chattel mortgage under MORTGAGE. [Cases: Consumer Credit 4. C.J.S. Interest and Usury; Consumer Credit §§
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deferred payment. A principal-and-interest payment that is postponed; an installment payment.
A debt that is to be repaid in a series of payments at regular times over a specified period.
Consumer credit scheduled to be repaid in two or more payments, usu. at regular intervals. • The seller ordinarily exacts finance charges.
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