Glossary entry (derived from question below)
English term or phrase:
capitalized lease obligations
Japanese translation:
キャピタルリース債務
Added to glossary by
Miho Ohashi
Dec 12, 2008 23:56
15 yrs ago
English term
Japan
Japanese, English, Spanish trilingual
Native in: Japanese 
Works in: English to Japanese, Japanese to English, Spanish to Japanese
capitalized lease obligations
English to Japanese
Bus/Financial
Finance (general)
A capitalized lease obligation is commonly defined as an ownership arrangement in which the item under lease is typically a long-term asset. Capital leases are generally recorded as assets with liability at the current value of the lease payment.
Proposed translations
(Japanese)
| 5 | キャピタルリース債務 |
sigmalanguage
|
| 4 | 負債として計上されたリ－ス債務 |
bigcat
|
| 3 | 資産化したリース財源 |
cinefil
|
Proposed translations
16 hrs
sigmalanguage
Japan
Japan
Native in Japanese
Specializes in field
Japan
Broad knowledge base
Native in: Japanese 
Works in: English to Japanese, Japanese to English, German to Japanese
Related KudoZ points
:
36
Selected
キャピタルリース債務
capitalized lease = capital lease = finance lease
These three are one and the same thing. Some lease arrangements are effectively the same as purchasing assets on loan. For accounting purposes, these lease arrangements are treated as if the assets were purchased on loan.
Capitalized lease obligations are the amounts you have to record as liabilities for this type of leases. Roughly speaking, this amount is the same as the amount of loan that you have not paid up.
Refer to this site to understand why it is necessary to treat some lease arrangements as purchasing of an asset:
http://www.usfl.com/article.asp?id=40880
These three are one and the same thing. Some lease arrangements are effectively the same as purchasing assets on loan. For accounting purposes, these lease arrangements are treated as if the assets were purchased on loan.
Capitalized lease obligations are the amounts you have to record as liabilities for this type of leases. Roughly speaking, this amount is the same as the amount of loan that you have not paid up.
Refer to this site to understand why it is necessary to treat some lease arrangements as purchasing of an asset:
http://www.usfl.com/article.asp?id=40880
4 KudoZ points awarded for this answer.
Comment: "みなさん、ありがとうございました。sigmalanguageさんのご説明で良く分りました。bigcatさんのご説明も分りやすかったのですが、訳語としては説明調になってしまうので、こちらを選びました。"
21 mins
資産化したリース財源
lease obligation bond:リース財源債
英和和英金融・証券・保険用語辞典
WAVE出版
英和和英金融・証券・保険用語辞典
WAVE出版
3 hrs
負債として計上されたリ－ス債務
リ－ス取引は大別してファイナンスリ－スとオペレ－テイングリ－スに分けられます。 ファイナンスリ－スの場合、リ－ス物件が借り手の資産として計上され、リ－ス債務は借り手の負債として計上されます。 貸し手側に関してはリ－ス債権が資産として計上されます。 このようにリ－ス契約上の債権・債務をﾊﾞﾗﾝｽシ－ト上に明記することを、リ－スをキャピタライズする、といいます。
http://ja.wikipedia.org/wiki/リース
http://ja.wikipedia.org/wiki/リース
Discussion
ＣＡＰＩＴＡＬＩＺＥＤ ＬＥＡＳＥ とは本来 ＣＡＰＩＴＡＬＩＺＥされたＬＥＡＳＥ， 即ち バラ
ンスシ－ト上に表示されているリ－ス、という程の意味でリ－スの種類を示すもので
はないと思われます。 答えを ｢負債として計上されたリ－ス債務」としましたが、
簡潔でないかもしれないので 「バランスシ－ト上のリ－ス債務」をＡＮＳＷＥＲとして
追加します。