Regular rental payments excluding Executory costs to be made by the lessee to the lessor in a Capital Lease. The lessee reports an asset and liability at the discounted value of the future minimum lease payments.
| Business Dictionary: Minimum Lease Payments |
Regular rental payments excluding Executory costs to be made by the lessee to the lessor in a Capital Lease. The lessee reports an asset and liability at the discounted value of the future minimum lease payments.
| Accounting Dictionary: Minimum Lease Payments |
Regular rental payments excluding Executory Costs to be made by the lessee to the lessor in a Capital Lease. The lessee reports an asset and liability at the discounted value of the future minimum lease payments.
| Executory Cost (in accounting) | |
| Sales Type Lease (business term) | |
| Capital Lease (in accounting) |
Copyrights:
![]() | Business Dictionary. Dictionary of Business Terms. Copyright © 2000 by Barron's Educational Series, Inc. All rights reserved. Read more | |
![]() | Accounting Dictionary. Dictionary of Accounting Terms. Copyright © 2005 by Barron's Educational Series, Inc. All rights reserved. Read more |
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