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Glossary Term: EQUIPMENT LEASING PARTNERSHIP

Definition(s) for EQUIPMENT LEASING PARTNERSHIP:


1. ) refers to a partnership in which investors' funds are used to acquire equipment that is leased to businesses. Lease payments are passed through to partners with much of the income sheltered from taxation by depreciation and interest expense. At the termination of a lease, the equipment is sold and a cash distribution is made to the partners.



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