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Leased Property

Transportation DictionaryBTS Transportation Dictionary
Total cost to the air carrier for all property obtained under leases that meet one or more of the following criteria; 1) The lease transfers ownership of the property to the lessee by the end of the lease term; 2) The lease contains a bargain purchase option; 3) The lease term is equal to 75 percent or more of the estimated economic life of the leased property; or 4) The present value at the beginning of the lease term of the minimum lease payments, excluding the portion of the payments representing executory costs such as insurance, maintenance and taxes to be paid by the lessor, including any profit thereon, equals or exceeds 90 percent of the excess of the fair value of the lease property to the lessor at the inception of the lease over any related investment tax credit retained by the lessor and expected to be realized by him. (BTS4)

 

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List of Terms: Terms beginning with "A", Page 1

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A: Page 1 of 6.

A.M. Peak Period
AAR
AB Valve
ABC
ABD Valve
ABDW Valve
ACFC
ACH
ACL
ACPI
ACS
ACSE
ACTS
ADP
ADSL
ADSP
ADTC
AEI Tag
AEP
AF
AFAIK
AFIPS
AFK
AFP
AFS
AG
AGP
AI
AIE
AIFF
AIX
ALU
AMS
ANSI
ANZEB
AOEMA
AOL
AP
APA
APAG
APCUUG
APE
APEC
API
APL
APPC
APPN
ARCnet
ARP
ARPA
ARPANet
ARS
ARU
AS
ASC
ASCII
ASEB
ASF
ASL
ASN
ASP
AT&T
ATM
ATMI
ATP
ATR
ATS
AUI
AVI
AZEB
Abaft
Abandoned Runway
Abbreviated Injur...Abbreviated Instr...Abeam
Abort
Absolute Block
Absolute Permissi...
Absolute Signal
Accelerate Stop D...Acceleration Power
Access Restrictio...Access Rights
Accessible Stations
Accessible Vehicles
Accessory or Auxi...Accident
Accident Classes
Accident Conseque...Accident Incident
Accident Severity
Accident Type
Accident1
Accident2
Accident3
Accident4
Accident5
Accounting Change...Accreditation


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