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Define lessee lessor operating lease financial lease

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Reference no: EM131103038

Define each of the following terms:

a. Lessee; lessor

b. Operating lease; financial lease; sale and leaseback; combination lease; synthetic lease; SPE

c. "Off-balance sheet" financing; capitalizing

d. FASB Statement 13

e. Guideline lease

f. Residual value

g. Lessee's analysis; lessor's analysis

h. Net advantage to leasing (NAL)

i. Alternative minimum tax (AMT)

Reference no: EM131103038

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