Direct Financing Lease definition

Direct Financing Lease means (i) the note of Genesis NEJD Pipeline, LLC owing to Genesis NEJD Holdings, LLC and related financing lease between Genesis NEJD Pipeline, LLC and Denbury Onshore, LLC and (ii) any other arrangement, in the case of (i) or (ii) in respect of which cash received pursuant to such arrangements is shown on the Company’s consolidated statement of cash flows as being attributable to “direct financing leases.”

Direct Financing Lease means any arrangement in respect of which cash received pursuant to such arrangement is shown on the Borrower’s consolidated statement of cash flows as being attributable to “direct financing leases;” provided, however, the NEJD Financing Lease Agreement shall not constitute a Direct Financing Lease for purposes hereof.

Direct Financing Lease means any arrangement in respect of which xxxx received pursuant to such arrangement is shown on the Borrower’s consolidated statement of cash flows as being attributable to “direct financing leases.”

Examples of Direct Financing Lease in a sentence

• The property covered by the Master Ground Lease together with improvements (re: student residences and parking facilities) thereon is leased back by the University to manage and operate through the Master Operating Lease (Direct Financing Lease).

• Direct Financing Lease Leasing of the VOC equipment is accounted for as direct financing leases.

• Direct Financing Lease Transactions The Company has entered into energy service agreements containing provisions to lease equipment to customers.

• Direct Financing Lease Receivable—Direct financing lease receivable represents the future lease payments due from the Manor, less debt service reserve funds held by the trustee.Deferred outflows/inflows of resources—In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources.

• The Committee discussed the maintenance of the district’s unsealed road network.

More Definitions of Direct Financing Lease

Direct Financing Lease means a lease of Property under which Weeks ---------------------- Corporation or a Consolidated Entity is the lessor and which is required, in accordance with GAAP, to be capitalized on the balance sheet of the lessee thereunder and classified as a long term receivable on the balance sheet of the lessor thereunder.

Direct Financing Lease means any arrangement in respect of which cash received pursuant to such arrangement is shown on the Borrower’s consolidated statement of cash flows as being attributable to “direct financing leases.”

Direct Financing Lease means (i) the note of Genesis NEJD Pipeline, LLC owing to Genesis NEJD Holdings, LLC and related financing lease between Genesis NEJD Pipeline, LLC and Denbury Onshore, LLC and (ii) any other arrangement, in the case of

Direct Financing Lease means a capital lease other than a leveraged lease that does not give rise to a dealer's profit or loss to the lessor but that meets one or more of the first four criteria and both criteria (e) and (f) in Subsection (4) above. In a direct financing lease, the cost and fair market value of the leased property is the same at the inception of the lease.

Direct Financing Lease means (i) the note of Genesis NEJD Pipeline, LLC owing to Genesis NEJD Holdings, LLC and related financing lease between Genesis NEJD Pipeline, LLC and Denbury Onshore, LLC and (ii) any other arrangement, in the case of (i) or (ii) in respect of which cash received pursuant to such arrangements is shown on the Company’s consolidated statement of cash flows as being attributable to “direct financing leases.” Table of Contents

Direct Financing Lease means a lease of Property under which ---------------------- Weeks Corporation, any Consolidated Entity or any Non-Consolidated Subsidiary is the lessor and which is required, in accordance with GAAP, to be capitalized on the balance sheet of the lessee thereunder and classified as a long term receivable on the balance sheet of the lessor thereunder.

Direct Financing Lease means any arrangement in respect of which cash received pursuant to such arrangement is shown on the Parent’s consolidated statement of cash flows as being attributable to “direct financing leases;” provided, however, the NEJD Financing Lease Agreement shall not constitute a Direct Financing Lease for purposes hereof.