What Is a Leaseback? A leaseback is an arrangement in which the company that sells an asset can lease back that same asset from the purchaser. With a leaseback—also called a sale-leaseback—the details of the arrangement, such as the lease payments and lease duration, are made immediately after the sale of the asset. In a
What Is a Lease Balance? The lease balance is the amount of money that a customer owes under the terms of a vehicle lease contract. The lease balance becomes important in two main situations. The first is in the event that a car is stolen and not recovered, is totaled in an accident, or is
What Is a Lease Extension? A lease extension refers to a legal agreement that extends the term of an existing lease or rental agreement. Extensions are not a requirement in a business relationship but are often granted just before an original agreement is set to expire. They are common in relationships between landlords and tenants
What Is a Leasehold Improvement? The term leasehold improvement refers to any changes made to customize a rental property to satisfy the particular needs of a specific tenant. These changes and alterations may include painting, installing partitions, changing the flooring, or putting in customized light fixtures. Improvements may be undertaken by the landlord or the tenant
What Are Lease Payments? A lease payment is the equivalent of the monthly rent, that is formally dictated under a contract between two parties, granting one participant the legal right to use the other individual’s real estate holdings, manufacturing equipment, computers, software, or other fixed assets, for a specified amount of time. A lease provides
What Is a Lease Rate? A lease rate is the amount of money paid over a specified time period for the rental of an asset, such as real property or an automobile. The lease rate—the amount the lessor earns from allowing someone else to use their property—compensates them for not being able to use that
What Is the Least Squares Method? The least squares method is a form of mathematical regression analysis used to determine the line of best fit for a set of data, providing a visual demonstration of the relationship between the data points. Each point of data represents the relationship between a known independent variable and an
On November 11, 2022, FTX filed for Chapter 11 bankruptcy in the U.S., and its CEO Sam Bankman-Fried stepped down as CEO. FTX US Derivatives is one of the few FTX-related properties that were not a part of its bankruptcy proceedings. The company remains operational today. What Is FTX US Derivatives (Formerly LedgerX)? FTX US
Leeds School of Business: An Overview Leeds School of Business is located at the University of Colorado in Boulder, Colorado. It offers both undergraduate and graduate courses and awards degrees including a Master of Business Administration (MBA) degree program and a Ph.D. program. Leeds regularly ranks among the top 100 b-schools in the U.S. It
What Is a Legacy Asset? A legacy asset is an asset that has remained on a company’s balance sheet for a long period of time and has since become obsolete or has lost nearly all of its initial value. In fact, legacy assets run the risk of becoming a liability for the company holding them
