Leveraged Leases definition

Leveraged Leases means the Leveraged Lease (Melrose Park) and the Leveraged Lease (Mexico).
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Leveraged Leases means all of the Japanese leveraged leases entered into by PrimeCo as of the Closing Date.
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Leveraged Leases means the Real Property Leases set forth on Section 1.1(LL) of the Seller Disclosure Schedule.
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Examples of Leveraged Leases in a sentence

  • Except as provided in the Restructuring Agreement, on the Effective Date, all property that is the subject of the Leveraged Leases shall be vested in the Reorganized Debtor free and clear of all liens, claims and encumbrances.

  • Notwithstanding anything to the contrary contained herein, on the Effective Date, the Leveraged Leases shall be deemed rejected pursuant to section 365(a) of the Bankruptcy Code.

  • The guidance in paragraph 34 regarding commercial airplanes was originally contained within INT 00-02: Accounting for Leveraged Leases Involving Commercial Airplanes Under SSAP No. 22—Leases and was effective March 13, 2000.

  • Incidentally, whether or not a lease is leveraged is not important to the lessee; from the lessee’s standpoint, the method of analyzing a proposed lease is unaffected by whether or not the lessor borrows part of the required capital.20E-4 Chapter 20 Web Extension: Percentage Cost Analysis, Leasing Feedback, and Leveraged Leases The lessor’s example in Table 20-3 in the chapter is not set up as a leveraged lease.

  • Additionally, covenant restrictions in the Leveraged Leases severely limit the REMA Debtors’ ability to undertake certain transactions and use any proceeds thereof.

  • Payments under the Northeast Generation Note 30 KE 56065802 are subordinated to certain of REMA’s obligations, including the Leveraged Leases, and are subject to the restricted payments tests in the Leveraged Leases.

  • Further, pursuant to the Leveraged Leases, REMA agreed to indemnify the Owner Participants under tax indemnity agreements (the “TIAs”).

  • The TIAs generally indemnify the Owner Participants in the event they suffer a loss of the tax benefits or have taxes imposed as a result of the transactions entered into in connection with the Leveraged Leases.

  • At the time the Leveraged Leases were entered into, a significant portion of the Debtors' projected return on them was to have resulted from the tax benefits the Debtors expected to receive through accelerated depreciation and interest expense deductions.

  • Before individuals negotiate with others, they need to be thor- oughly prepared, because well-prepared bargainers almost always obtain better results than their less prepared cohorts.1 They must carefully explore the relevant factual, legal, economic, business, and other issues.

Related to Leveraged Leases

  • Real Estate Leases has the meaning set forth in Section 2.1(d)(ii).

  • Operating Lease Obligations means all obligations for the payment of rent for any real or personal property under leases or agreements to lease, other than Capitalized Lease Obligations.

  • Approved Lease has the meaning set forth in Section 6.11(a).

  • Operating Leases means all real or personal property leases under which any Company is bound or obligated as a lessee or sublessee and which, under GAAP, are not required to be capitalized on a balance sheet of such Company; provided that Operating Leases shall not include any such lease under which any Company is also bound as the lessor or sublessor.

  • Ground Leases Those certain leases with respect to real property that is a portion of the Leased Property, pursuant to which Landlord is a tenant and which leases have either been approved by Tenant or are in existence as of the date hereof and listed on Schedule A hereto.

  • Capital Leases means, as applied to any Person, any lease of (or any agreement conveying the right to use) any property (whether real, personal or mixed) by such Person as lessee which in accordance with GAAP, is required to be reflected as a liability on the balance sheet of such Person.

  • Permitted Lease means a lease permitted under Section 4.02(b) of the Trust Indenture.

  • Assigned Leases has the meaning specified in Section 2.01(b).

  • Capitalized Leases means all leases that have been or should be, in accordance with GAAP, recorded as capitalized leases.

  • Finance Lease Obligations of any Person means the obligations of such person under any lease that meets the criteria of a finance lease (as defined by ASC 842) and would be capitalized on a balance sheet of such person prepared in accordance with GAAP, and the amount of such obligations at any time shall be the capitalized amount thereof at such time determined in accordance with GAAP.

  • Synthetic Leases means, in respect of any Person, all leases which shall have been, or should have been, in accordance with GAAP, treated as operating leases on the financial statements of the Person liable (whether contingently or otherwise) for the payment of rent thereunder and which were properly treated as indebtedness for borrowed money for purposes of U.S. federal income taxes, if the lessee in respect thereof is obligated to either purchase for an amount in excess of, or pay upon early termination an amount in excess of, 80% of the residual value of the Property subject to such operating lease upon expiration or early termination of such lease.

  • Finance Leases means any finance leases, to the extent the arrangement is or would have been treated as a finance or a capital lease in accordance with the Accounting Principles applicable on the First Issue Date (a lease which in the accounts of the Group is treated as an asset and a corresponding liability), and for the avoidance of doubt, any leases treated as operating leases under the Accounting Principles as applicable on the First Issue Date shall not, regardless of any subsequent changes or amendments of the Accounting Principles, be considered as a finance lease.

  • Consolidated Lease Expense means, for any period, the aggregate amount of fixed and contingent rentals payable by the Borrower and its Subsidiaries with respect to leases of real and personal property (excluding Capital Lease Obligations) determined on a consolidated basis in accordance with GAAP for such period.

  • Capital Lease Obligations of any Person means the obligations of such Person to pay rent or other amounts under any lease of (or other arrangement conveying the right to use) real or personal property, or a combination thereof, which obligations are required to be classified and accounted for as capital leases on a balance sheet of such Person under GAAP, and the amount of such obligations shall be the capitalized amount thereof determined in accordance with GAAP.

  • Operating Lease Expense means the sum of all payments and expenses incurred by a Person, under any operating leases during the period of determination, as determined in accordance with GAAP.

  • Capitalized Lease Obligations means, with respect to any Person, obligations of such Person and its Subsidiaries under Capitalized Leases, and, for purposes hereof, the amount of any such obligation shall be the capitalized amount thereof determined in accordance with GAAP.

  • Real Property Leases means the leases, subleases, licenses or other agreements, including all amendments, extensions, renewals, guaranties or other agreements with respect thereto, under which the Company or any of its Subsidiaries uses or occupies or has the right to use or occupy any real property.

  • Material Leases has the meaning set forth in Section 4.21.

  • Assumed Leases has the meaning set forth in Section 2.6(b).

  • Facility Leases means all of the leases of Facilities listed on Schedule 3.7 of the Disclosure Schedules.

  • Leases means any and all leases, subleases, tenancies, options, concession agreements, rental agreements, occupancy agreements, franchise agreements, access agreements and any other agreements (including all amendments, extensions, replacements, renewals, modifications and/or guarantees thereof), whether or not of record and whether now in existence or hereafter entered into, affecting the use or occupancy of all or any portion of any Real Property.

  • Lease Obligations of the Company and its Subsidiaries, as of the date of any determination thereof, the rental commitments of the Company and its Subsidiaries determined on a consolidated basis, if any, under leases for real and/or personal property (net of rental commitments from sub-leases thereof), excluding however, obligations under Financing Leases.

  • Capital Lease means, with respect to any Person, any lease of any property (whether real, personal or mixed) by such Person as lessee that, in accordance with GAAP, would be required to be classified and accounted for as a capital lease on a balance sheet of such Person.

  • Real Property Lease has the meaning set forth in Section 3.9(b).

  • Capitalized Lease means, as applied to any Person, any lease of any property (whether real, personal or mixed) of which the discounted present value of the rental obligations of such Person as lessee, in conformity with GAAP, is required to be capitalized on the balance sheet of such Person.

  • New Leases means, collectively, any lease for space at the Property entered into between the Commencement Date and the Closing Date.