true lease

true lease

A contract that qualifies as a valid lease agreement under the Internal Revenue Code.

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Industry/Domain: Financial services
Category: General Finance
Company: Bloomberg
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lease

Accounting; Auditing

Written or implied contract by which an owner (the lessor) of a specific asset (such as a parcel of land, building, equipment, or machinery) grants a second party (the lessee) the ...

lease

Law; General law

A form of contract, whereby the owner of a property allows another to possess and use the same for a limited period of time, subject to certain conditions, in exchange of rent or ...

hardship assistance

Financial services; General Finance

A financial assistance given out in times of personal fincancial hardship, e.g. loss of job, insurance, or property.

government grants

Financial services; Accountancy; Finance; General Finance

Awards of financial assistance in the form of money by governments to an eligible grantee with no expectation that the funds will be paid back. This does not include technical ...

bankers' acceptances (BA)

Financial services; General Finance

Sometimes known as time drafts, these are bearer-form short-term non-interest-bearing notes sold at a discount, redeemed by accepting banks for full face value at maturity.

bed and breakfast deal

Financial services; General Finance

The sale of a share and its repurchase shortly after the beginning of a new tax year. This allows shareholders to register a capital loss or profit for tax purposes while ...

Bank for International Settlements (BIS)

Financial services; General Finance

An international organization that fosters international monetary and financial co-operation and serves as a bank for central banks and international financial organizations. It ...

Buoni Ordinari del Tesoro (BOT)

Financial services; General Finance

Italian Treasury bills with maturities of three, six and 12 months, issued at a discount.

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Industry/Domain: Internet Category: Network services

Net Neutrality

A regulation recently passed by the FCC, Net Neutrality requires broadband network providers to be completely detached from the information that is ...