A lease in which the person who loaned the money recovers all costs incurred in the lease as well as an acceptable rate of return. This is without any reliance upon the assets future value.

Previous Terms: 1031 Exchange, 1035 Exchange, AARP, Abeyance, Abstraction Principle, Accelerated Amortization, Acceptance Credit, Acceptance of a Bill of Exchange, Accommodation Bill, Accommodation Endorser