n.

A business arrangement whereby property is simultaneously sold and leased back to the seller for usually long-term continued use. Also called sale and leaseback, sale-leaseback.

An arrangement where the seller of an asset leases back the same asset from the purchaser.

Investopedia Says:
The lease arrangement is made immediately after the sale of the asset with the amount of the payments and the time period specified. Essentially, the seller of the asset becomes the lessee and the purchaser becomes the lessor in this arrangement.

A leaseback arrangement is useful when companies need to untie the cash invested in an asset for other investments, but the asset is still needed in order to operate. Leaseback deals can also provide the seller with additional tax deductions. The lessor benefits in that they will receive stable payments for a specified period of time.

Also known as a "sale and leaseback."

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Form of Lease arrangement in which a company sells an asset to another party-usually an insurance or finance company, a leasing company, a limited partnership, or an institutional investor-in exchange for cash, then contracts to lease the asset for a specified term. Typically, the asset is sold for its Market Value so the lessee has really acquired capital that would otherwise have been tied up in a long-term asset. Such arrangements frequently have tax benefits for the lessee, although there is normally little difference in the effect on income between the lease payments and the interest payments that would have existed had the asset been purchased with borrowed money. A company generally opts for the sale and leaseback arrangement as an alternative to straight financing when the rate it would have to pay a lender is higher than the cost of rental or when it wishes to show less debt on its Balance Sheet (called off-balance-sheet financing). See also Capital Lease.

The simultaneous purchase of property and Lease back to the seller. The lease portion of the transaction is generally long-term. The seller-lessee in the transaction is converted from an owner to a tenant.
Example: ABC Corporation owns an office building. It arranges a sale-leaseback for the building Site with the Carpenters Pension Fund. ABC receives cash and a 25-year lease to continue to use the site. In addition, ABC might Depreciate the value of the building for income taxes. The Fund receives an Income Stream for 25 years and a Reversion to the property at the end of the lease.

This entry contains information applicable to United States law only.

A transaction whereby land is sold and subsequently rented by the seller from the purchaser who is the new owner.

Dansk (Danish)
n. - salg i forbindelse med aftale om tilbageleasing til sælger

Nederlands (Dutch)
verkoop en huur van hetzelfde bezit

Français (French)
n. - cession-bail

Deutsch (German)
n. - Verpachtung an den Verkäufer

Ελληνική (Greek)
n. - διαβίβαση περιουσίας μέσω ενοικίασης

Italiano (Italian)
leasing immobiliare

Português (Portuguese)
n. - empréstimo (m) através de arrendamento

Русский (Russian)
продажа оборудования с получением его обратно в аренду

Español (Spanish)
n. - subarriendo

Svenska (Swedish)
n. - leaseback

中文（简体） (Chinese (Simplified))
售后回租, 反租

中文（繁體） (Chinese (Traditional))
n. - 售後回租, 反租

한국어 (Korean)
n. - 매갈차용

日本語 (Japanese)
n. - 賃貸借契約付き売却

العربيه (Arabic)
‏(الاسم) يبع ملكا ثم يستأجرة من المالك الجديد‏

עברית (Hebrew)
n. - ‮השכרת/החכרת רכוש למי שמכר אותו‬

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