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C
ORPORATE AND
I
NSTITUTIONAL
G
LOSSARY
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#
L
Landing Certificate
Lease Line Of Credit
Lease Rate (Rental Payment)
Lease Schedule
Legal Transfer
Legal Weight
Lessee
Lessor
Letter Of Credit (L/C), Commercial
Letter Of Credit, Advised
Letter Of Credit, Clean
Letter Of Credit, Confirmed
Letter Of Credit, Negotiable
Letter Of Credit, Red Clause
Letter Of Credit, Restricted
Letter Of Credit, Standby
Letter Of Credit, Straight
Letter Of Credit, Transferable
Letter Of Indemnity
Letter Of Instruction
Letter Of Transmittal
Letters Of Administration
Letters Of Correction
Level
Leveraged Lease
Licensing
Lighter
Like-Kind Property
Limit
Listed Security
Long Position
Leveraged Lease
In this type of lease, the lessor provides an equity portion (usually 20 to 40 percent) of the equipment cost and lenders provide the balance on a nonrecourse debt basis. The lessor receives the tax benefits of ownership.
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Leveraged Lease 
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