Define: Capitalized Lease

What does "Capitalized Lease" mean? The meaning differs based on the contract. We found 2 definitions across 2 companies in SEC filings.

Definition 1 (Cencora, Inc., seen in 1 filing)

Capitalized Lease means of a Person shall mean any lease of property by such Person as lessee which would be capitalized on a balance sheet of such Person prepared in accordance with GAAP.

Source: Cencora, Inc. 8-K

Definition 2 (APPLIED MATERIALS INC /DE, seen in 1 filing)

Capitalized Lease means any lease (excluding, for the avoidance of doubt, any lease accounted for as an operating lease) the obligation for rentals with respect to which is required to be capitalized on a Consolidated balance sheet of the lessee and its Subsidiaries in accordance with GAAP.

Source: APPLIED MATERIALS INC /DE 8-K

Data extracted from 2 SEC EDGAR filings across 2 companies. Source: Material contracts (Exhibit 10) filed under Regulation S-K.

This page presents definitions found in actual SEC filings for informational purposes. The specific definition appropriate for your contract may vary based on jurisdiction, industry, and specific circumstances. Consult with a qualified attorney for legal advice.

Occurrences: 2
Companies: 2
Keywords:
Capitalized Leasedefinitioncontract languagelegal termSEC filing

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