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operating lease SAM.

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angleščina
The aircraft may be provided to the airline on the basis of an operating lease or a finance lease.
en.wikipedia.org
If opponents are correct that adding operating lease obligations to booked liabilities would have large negative economic effects, this would in fact strengthen the case for adopting the new rule.
theconversation.com
The short duration of an operating lease also protects against aircraft obsolescence, an important consideration in many countries due to changing noise and environmental laws.
en.wikipedia.org
Operating lease has also spread to industrial equipment.
en.wikipedia.org
Consider the tax consequence of a capital operating lease as compared to a standard lease.?
www.producer.com
A capital asset you lease depreciates over time, whereas an operating lease has no capital value to begin with.
www.itproportal.com
Operating lease is the smartest way for the outsourcing of industrial equipment.
en.wikipedia.org
The long duration operating lease terms are typical for an aircraft of this type.
www.stockmarketwire.com
Thus, for example, an aircraft which has an economic life of 25 years may be leased to an airline for 5 years on an operating lease.
en.wikipedia.org
On expiry of the operating lease, the land would revert to the city council, with the funding institution utilising a break clause in its finance lease.
www.businessweekly.co.uk

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