Switch to text-only version for screen readers & visually impaired
Wachovia logo: go to home page


CORPORATE AND INSTITUTIONAL GLOSSARY


Alphabetical Listing
Search  
K X Y Z #
E
Current TermEffective Lease Rate
Effective Lease Rate
The effective rate (to the lessee) of cash flows resulting from a lease transaction. To compare this rate with a loan interest rate, a company must include in the cash flows any effect the transactions have on federal tax liabilities.