Synthetic Lease. Any lease treated as an operating lease under generally accepted accounting principles and as a loan or a financing for U.S. income tax purposes.
Appears in 2 contracts
Samples: Multicurrency Revolving Credit Agreement (Rogers Corp), Multicurrency Revolving Credit Agreement (Rogers Corp)
Synthetic Lease. Any lease treated as an operating lease under generally accepted accounting principles and as a loan or a financing for U.S. income tax purposes.. 25 -19-
Appears in 1 contract
Samples: Revolving Credit Agreement (Waste Connections Inc/De)
Synthetic Lease. Any lease treated as an operating lease under generally accepted accounting principles and as a loan or a financing for U.S. income tax purposes. Taxes. See §5.2.
Appears in 1 contract
