Leaseback

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Leaseback

A transaction that occurs when a property owner sells property to another, who subsequently leases back possession of the property to the original owner.
Illustrated Dictionary of Architecture Copyright © 2012, 2002, 1998 by The McGraw-Hill Companies, Inc. All rights reserved

sale-and-leaseback

A contractual agreement between an owner and an investor, under which the owner sells a property to the investor and then improves or develops it under the condition that the investor gives him a long-term lease of the premises.
McGraw-Hill Dictionary of Architecture and Construction. Copyright © 2003 by McGraw-Hill Companies, Inc.
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ShopKo spokesman John Vigeland told HFN that the sale-leaseback transaction will "give us the opportunity to control those properties without tying up capital." He said that it will allow the company to pay down debt as well as look into growth and improvement opportunities, including remodels, store expansion and system upgrades.
The EITF reached a consensus that the seller-lessee should account for the transaction as a sale-leaseback in accordance with paragraphs 32 and 33, as amended.
Jay Koster, managing principal of Staubach Capital Markets, who was not involved in the agreement, said he expects to see an increase in sale-leaseback deals over the next 12 to 18 months.
(Sale-leaseback accounting allows the seller-lessee to record a sale and remove the property and related liabilities from the balance sheet and allows a gain or loss.)
is a real estate investment trust specializing in corporate sale-leaseback and build-to-suit financing, and the acquisition of single-tenant net lease properties.
The company is a real estate investment trust specializing in sale-leaseback, joint-venture, mortgage and mezzanine financing of need-driven and discretionary senior housing and medical investments.
The key component to the sale-leaseback transaction is the lease that will be negotiated between the seller and the third-party purchasing the property (the new owner).
The sale-leaseback arrangement removes any posttransaction appreciation from the seller/lessee's estate.
* Sale-leasebacks: the sale of property by the owner and a lease of the property back to the seller.
M2 EQUITYBITES-September 21, 2018-Uniti Group Closes Sale-Leaseback and Fibre Acquisition with US TelePacific Holdings