Capitalized Lease. As applied to any Person, any lease of any Property (whether real, personal or mixed) by that Person as lessee or obligor which, in accordance with generally accepted accounting principles, is required to be capitalized on the balance sheet of that Person. CERCLA. See §6.18(a).
Appears in 7 contracts
Samples: Mezzanine Loan Agreement (Preferred Apartment Communities Inc), Mezzanine Loan Agreement (Preferred Apartment Communities Inc), Mezzanine Loan Agreement (Preferred Apartment Communities Inc)