leveraged lease

A lease that is collateral for the loan through which the lessor acquired the leased asset, and that provides the lender’s only recourse for nonpayment of the debt; a lease in which a creditor provides nonrecourse financing to the lessor (who has substantial leverage in the property) and in which the lessor’s net investment in the lease, apart from nonrecourse financing, declines during the early years and increases in later years.

— Also termed third-party equity lease; tax lease.

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词条贡献者

资深译员Gary，毕业于一所培养高级翻译以及跨文化事务专家的精英大学，专注翻译各种与公共政策与战略有关的法律文件。