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Glossary of Terms Used for USAID's Automated Directives System (ADS) - Updated 07/15/2011 Partial Revision

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Term Definition
Capital Leases

Capital leases are leases that transfer substantially all the benefits and risks of ownership to the lessee. If, at its inception, a lease transfers ownership of the property to the lesSee at the end of the lease term or contains an option to purchase the leased property at a bargain, the lease should be classified as a capital lease (source: SFFAS 6) (USAID Automated Directives System - ADS - Chapter 629).

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