[1] “A leaseback is an arrangement in which the company that sells an asset can lease back that
same asset from the purchaser. With a leaseback—also called a sale-leaseback.’
[2] “A sale and leaseback-sublease occurs when a seller-lessee enters into a sale and leaseback of
an underlying asset that is subject to an existing operating lease or is subleased (or intended to be
subleased) by the seller-lessee to another party under an operating lease.”.
[3] “A sale and leaseback, or more simply, a leaseback, is a contract between a seller and a buyer
where the former sells an asset to the latter and then enters into a second contract to lease the
asset back from the buyer. Benefits for the seller – lessee include:”
[4] “In the right set of circumstances, a sale-leaseback transaction can provide a number of
benefits to middle-market companies as sellers of real estate. 1. Set Your Own Lease Terms
Because the seller is also the lessee, the seller has significant bargaining power in structuring the
property lease.”
[5] “A sale-and-leaseback, also known as a sale-leaseback or simply a leaseback, is a financial
transaction where an owner of an asset sells it and then leases it back from the new owner.
[6] “Assessing sale and leaseback The deals themselves are often highly structured and can be
material, especially for seller-lessees, and accounting for them can be complex. Assessing
whether a transaction qualifies for sale-and-leaseback accounting under IFRS 16 is a key
judgement.”
[7] “A sale-leaseback can be undertaken by a small business that owns and works out of just one
building or by a large corporation with thousands of employees that owns and occupies
numerous properties across many markets. In either case, the overarching objective is to
monetize their real estate asset.”
[8] “What Is a Leaseback? A leaseback, or sale leaseback (SLB), is an arrangement between two
parties. Specifically, one party (the seller/lessee) that owns an asset sells the asset to the second
party (the buyer/lessor). Then, the seller/lessee leases the asset back from the buyer/lessor.”
[9] “A sale-leaseback (also called a sale-and-leaseback or a leaseback) is an arrangement in
which the owner of an asset sells it to a leasing company or lender, who then leases the asset
back to the original owner. The new owner then collects lease payments or rent payments from
the previous owner for an agreed-upon time period.”
