off-balance-sheet financing

Definitions

Accounting

• noun a way of raising finance through a long-term lease that does not qualify as a capital lease and therefore does not appear on the balance sheet

Economics

• noun financing by leasing equipment under an operating lease instead of buying it, so that it does not appear in the balance sheet as an asset

Nearby Definitions of “off-balance-sheet financing”

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Contexts for “off-balance-sheet financing”

2 definitions in context
• Accounting
• Economics