Top: Business: Retail Trade: Automotive: Leasing: Terminology: A




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Acquisition fee

A charge included in most lease transactions that either is paid up front or is included in the gross capitalized cost; may be called a bank fee, an administrative fee, or an assignment fee. This fee usually covers a variety of administrative or insurance costs. These may include the costs of obtaining a credit report, verifying insurance coverage, checking the accuracy and completeness of the lease documentation, entering the lease in data processing and accounting systems, and purchasing insurance for or reserving funds for residual-value losses, gap-coverage losses, and other lease losses. Without an acquisition fee, lessors have to charge higher rental charges.


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Actuarial method

See Constant Yield method.


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Additional insured

A party that is covered by another party's insurance policy. The lessor typically requires you to name the lessor or assignee as an additional insured under your vehicle insurance policy.


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Adjusted capitalized cost

(adjusted cap cost) The amount capitalized at the beginning of the lease, equal to the gross capitalized cost minus the capitalized cost reduction. This amount is sometimes referred to as the net cap cost


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Ad valorem tax

See Personal property tax.


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Amortized amounts

Amounts--such as taxes, fees, charges for service contracts, payments for insurance, and any prior credit or lease balance--that are included in the gross capitalized cost and are paid as part of the base monthly payment.


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Amount due at lease signing or delivery

The total of any capitalized cost reduction, monthly payments paid at signing, security deposit, title and registration fees, and other amounts due before you take delivery of the vehicle.


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APR

(annual percentage rate) The annualized cost of credit expressed as a percentage; used in finance agreements. An annual percentage rate, or an equivalent rate, is not used in leasing agreements.


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Arranger

See Broker.


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Assignee

A third party that buys a lease agreement from a lessor. You become obligated to the assignee, and the assignee generally assumes the responsibilities of the lessor, although some obligations may remain with the lessor. An assignee may be a lessor when the assignee has substantial involvement in the lease.


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Assignment

The sale of a lease agreement and transfer of the ownership rights for the leased vehicle from the lessor to an assignee. Many leases are assigned at the time the lease is signed.


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Assignor

A lessor that sells the lease agreement and transfers the ownership rights for the leased vehicle to an assignee.



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