Synthetic Lease. Any lease of goods or other property, whether real or personal, which is treated as an operating lease under GAAP and as a loan or financing for U.S. income tax purposes.
Appears in 88 contracts
Samples: Credit Agreement (CAI International, Inc.), Revolving Credit Agreement (CAI International, Inc.), Senior Unsecured Revolving Credit Agreement (Barnes Group Inc)
Synthetic Lease. Any lease of goods or other property, whether real or personal, which is treated as an operating lease under GAAP generally accepted accounting principles and as a loan or financing for U.S. income tax purposes.
Appears in 15 contracts
Samples: Revolving Credit Agreement (Waste Industries Usa Inc), Revolving Credit Agreement (Waste Industries Usa Inc), Revolving Credit Agreement (Waste Connections Inc/De)
Synthetic Lease. Any lease of goods or other property, whether real or personal, which is treated as an operating lease under GAAP and as a loan or financing for U.S. income tax purposes.
Appears in 8 contracts
Samples: Revolving Credit and Term Loan Agreement (Mack Cali Realty L P), Term Loan Agreement (Mack Cali Realty L P), Revolving Credit Agreement (Mack Cali Realty L P)
Synthetic Lease. Any lease of goods or other property, whether real or --------------- personal, which is treated as an operating lease under GAAP generally accepted accounting principles and as a loan or financing for U.S. income tax purposes.
Appears in 2 contracts
Samples: Revolving Credit Agreement (New England Business Service Inc), Revolving Credit Agreement (New England Business Service Inc)
Synthetic Lease. Any as to any person, any lease (including leases that may be terminated by the lessee at any time) of goods real or other personal property, whether real or personala combination thereof, which (a) that is treated accounted for as an operating lease under GAAP and as a loan or financing (b) in respect of which the lessee is deemed to own the property so leased for U.S. Federal income tax purposes, other than any such lease under which such person is the lessor.
Appears in 2 contracts
Samples: Loan and Security Agreement (Alon USA Energy, Inc.), Loan and Security Agreement (Alon USA Energy, Inc.)
Synthetic Lease. Any lease of goods or other property, whether real or --------------- personal, which is treated as an operating lease under GAAP and as a loan or financing for U.S. income tax purposes.
Appears in 1 contract
Samples: Revolving Credit Agreement (Us Xpress Enterprises Inc)
Synthetic Lease. Any lease of goods or other property, whether real or personal, which is treated as an operating lease under GAAP and as a loan or financing for U.S. income tax purposes. Term Loan Facility. See Section 2.1.1.
Appears in 1 contract
Samples: Senior Secured Credit Agreement (Borders Group Inc)
Synthetic Lease. Any lease of goods or other property, whether real or personal, which is treated as an operating lease under GAAP Generally Accepted Accounting Principles and as a loan or financing for U.S. income tax purposes.
Appears in 1 contract
Synthetic Lease. Any lease of goods or other property, whether real or personal, which is treated as an operating lease under GAAP and as a loan or financing for U.S. income tax purposes. Third Appraiser. See Section 11.5(b).
Appears in 1 contract
Samples: Securities Purchase Agreement (Il Fornaio America Corp)
Synthetic Lease. Any lease of goods or other property, whether real or personal, which is treated as an operating lease under GAAP and as a loan or financing for U.S. income tax purposes.
Appears in 1 contract
Synthetic Lease. Any lease of goods (or other arrangement conveying the right to use) real or personal property, whether real or personala combination thereof, which lease or other arrangement is treated required or is permitted to be classified and accounted for as an operating lease under GAAP GAAP, but which is intended by the parties thereto for tax, bankruptcy, regulatory, commercial law, real estate law and all other purposes as a loan or financing for U.S. income tax purposesarrangement.
Appears in 1 contract
Samples: Secured Loan Agreement (Adcare Health Systems, Inc)
Synthetic Lease. Any lease of goods or other property, whether ---------------- real or personal, which is treated as an operating lease under GAAP and as a loan or financing for U.S. income tax purposes.
Appears in 1 contract
Samples: Revolving Credit and Term Loan Agreement (Emmis Communications Corp)
Synthetic Lease. Any lease of goods or other property, whether real or personal, which is treated as an operating lease under GAAP and as a loan or financing for U.S. income tax purposes.. β
Appears in 1 contract
