Direct lease


 

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Direct lease

Contract in which a lessor purchases new equipment from the manufacturer and leases it to the lessee.



Direct lease

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Direct participation program

Direct participation program

An investment program enabling investors to directly participate in the cash-flow and tax benefits of the partnership invested in by the investor, typically a form of passive investment.


Indirect method

Indirect method

Reporting in the statement of cash flow that adjusts or reconciles net income to cash from operations.


Direction of trade

Direction of trade

Refers to the particular countries and kinds of countries toward which a country's exports are sent, and from which its imports are brought, in contrast to the commodity composition of its exports and imports. Thus the pattern of its bilateral trade.


Direct Registration System

Direct Registration System

A system that allows shareholders to hold stock in book-entry form registered in their name on the books of the company. At any time, the shareholder may request a certificate which will be provided free of charge. Shareholders have the option to sell shares either through the company (or its transfer agent) or through a broker. The advantage to the shareholders is that they can directly participate in company or transfer agentsponsored plans that are usually only available to registered shareholders, while still maintaining the a to their brokers.


Direct lenders

Direct lenders

Provide financial services over the telephone and through the internet. Lower overheads resulting from a lack of high street premises and centrally streamlined processes mean that the overall costs are much lower and part of this saving is used to deliver cheaper products. Add to this the convenience of arranging a mortgage outside working hours from your own home, and it is easy to see why these new operations are finding favour.


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