Capital Lease. Any lease of property (real, personal or mixed) which, in accordance with GAAP and Statement No. 13 of the Financial Accounting Standards Board, would be permitted or required to be capitalized on the lessee's balance sheet.
Appears in 6 contracts
Samples: Credit Agreement (Pegasus Communications Corp), Credit Agreement (Pegasus Communications Corp), Credit Agreement (Acme Intermediate Holdings LLC)
Capital Lease. Any lease of property (real, personal or mixed) which, in accordance with GAAP and Statement No. 13 of the Financial Accounting Standards Board, Board would be permitted or required to be capitalized on the lessee's balance sheet.
Appears in 6 contracts
Samples: Credit Agreement (Pegasus Communications Corp /), Credit Agreement (Pegasus Communications Corp), 364 Day Credit Agreement (Pegasus Communications Corp /)
Capital Lease. Any lease of property (real, personal or mixed) which, in accordance with GAAP and Statement No. 13 of the Financial Accounting Standards BoardGAAP, would be permitted or required to should be capitalized on the lessee's balance sheet or for which the amount of the asset and liability thereunder as if so capitalized should be disclosed in a note to such balance sheet.
Appears in 2 contracts
Samples: Revolving Credit Agreement (Sepracor Inc /De/), Revolving Credit and Security Agreement (Hemasure Inc)
