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 (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 xxxx 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.

Examples of Direct Financing Lease in a sentence

• Net Investment in Direct Financing Lease and Subscription Receivable (Continued) payments receivable.

• Direct Financing Lease Financial Impact Over the Life of the Lease There is no economic impact...

• The main temporary differences result from the use of the Direct Financing Lease method under US GAAP.

• Direct Financing Lease (“DFL”) Lease for which future minimum lease payments are recorded as a receivable and the difference between the future minimum lease payments and the estimated residual values less the cost of the properties is recorded as unearned income.

• Direct Financing Lease (1) Direct Finance Lease Operating Lease Y0 30 30 Y1 26.8 26.5 Y2 23.5 23 Y3 20 19.5 Y4 16 16 Y5 12.5 12.5 Direct Finance Lease Operating Lease Y0 Y1 1356 1033 Y2 1202 1033 Y3 1040 1033 Y4 871 1033 Y5 694 1033 Balance Sheet Impact (2) Income Recognition Timing (1) 5 year $30,000 lease @ 4.75% with $12,500 residual value and $378 monthly payment (2) DFL = Earning Asset; OL = Other Asset ($000's) Operating Lease vs.

More Definitions of Direct Financing Lease

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 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 xxxx 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 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.