Sale and Leaseback

Ron Paterson

Chapter 6 in Off Balance Sheet Finance, 1993, pp 49-55 from Palgrave Macmillan

Abstract: Abstract Sale and leaseback of a company’s property has been a well recognised form of finance for many years. In a typical transaction, the company concerned will have concluded that the finance tied up in bricks and mortar would be better employed elsewhere in the business and it will sell the property to an institution while continuing to occupy it in exchange for rent.

Keywords: Balance Sheet; Call Option; Sale Price; Market Rent; International Accounting Standard (search for similar items in EconPapers)
Date: 1993
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DOI: 10.1007/978-1-349-12613-2_6

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