Define: Capitalized Lease Obligation

What does "Capitalized Lease Obligation" mean? The meaning differs based on the contract. We found 3 definitions across 2 companies in SEC filings.

Definition 1 (AMERICAN TOWER CORP /MA/, seen in 1 filing)

Capitalized Lease Obligation means that portion of any obligation of a Person as lessee under a lease which at the time would be required to be capitalized on the balance sheet of such lessee in accordance with GAAP.

Source: AMERICAN TOWER CORP /MA/ 10-K

Definition 2 (AMERICAN TOWER CORP /MA/, seen in 1 filing)

Capitalized Lease Obligation means any rental obligation which, under GAAP, is or will be required to be capitalized on the books of the lessee.

Source: AMERICAN TOWER CORP /MA/ 10-K

Definition 3 (AppLovin Corp, seen in 1 filing)

Capitalized Lease Obligation means at the time any determination thereof is to be made, the amount of the liability in respect of a Capital Lease that would at such time be required to be capitalized and reflected as a liability on a balance sheet (excluding the footnotes thereto) prepared in accordance with GAAP, subject to Section 1.12.

Source: AppLovin Corp 10-Q

Data extracted from 11 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: 11
Companies: 2
Keywords:
Capitalized Lease Obligationdefinitioncontract languagelegal termSEC filing

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