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Safe harbor lease

• A lease to transfer tax benefits of ownership (depreciation and debt tax shield) from the lessee, if the lessee could not use them, to a lessor that could use them.

 
 Embedded terms in definition
 Debt
Lease
Lessee
Lessor
Tax shield
 
 Related Terms
 

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Great spirits have always found violent opposition from mediocrities. The latter cannot understand it when a man does not thoughtlessly submit to hereditary prejudices but honestly and courageously uses his intelligence. - Albert Einstein

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