Capitalized Lease. Any lease of (or other arrangement conveying the right to use) real or personal property, or a combination thereof, which obligations of the lessee or the obligor are required to be capitalized on the balance sheet of such Person in accordance with GAAP.
Appears in 6 contracts
Samples: Credit Agreement (QTS Realty Trust, Inc.), Term Loan Agreement (QualityTech, LP), Credit Agreement (QTS Realty Trust, Inc.)
