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2. UCC-1 financing statement - Wikipedia

   en.wikipedia.org/wiki/UCC-1_financing_statement

   UCC-1 financing statement. A UCC-1 financing statement (an abbreviation for Uniform Commercial Code -1) is a United States legal form that a creditor files to give notice that it has or may have an interest in the personal property of a debtor (a person who owes a debt to the creditor as typically specified in the agreement creating the debt).

3. Side letter (contract law) - Wikipedia

   en.wikipedia.org/wiki/Side_letter_(contract_law)

   Under the law of contracts, a side letter has the same force as the underlying or primary contract. However, the validity of side letters has been denied by some courts in specific circumstances. [1] Side letters are often used in financial or property transactions, or other commercial contracts. They are usually in the form of a letter signed ...

4. Accounting for leases in the United States - Wikipedia

   en.wikipedia.org/wiki/Accounting_for_leases_in...

   v. t. e. Accounting for leases in the United States is regulated by the Financial Accounting Standards Board (FASB) by the Financial Accounting Standards Number 13, now known as Accounting Standards Codification Topic 840 (ASC 840). These standards were effective as of January 1, 1977. The FASB completed in February 2016 a revision of the lease ...

5. Uniform Commercial Code - Wikipedia

   en.wikipedia.org/wiki/Uniform_Commercial_Code

   The official 2007 edition of the UCC. The Uniform Commercial Code (UCC), first published in 1952, is one of a number of uniform acts that have been established as law with the goal of harmonizing the laws of sales and other commercial transactions across the United States through UCC adoption by all 50 states, the District of Columbia, and the Territories of the United States.

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   Get AOL Mail for FREE! Manage your email like never before with travel, photo & document views. Personalize your inbox with themes & tabs. You've Got Mail!

7. Finance lease - Wikipedia

   en.wikipedia.org/wiki/Finance_lease

   A finance lease (also known as a capital lease or a sales lease) is a type of lease in which a finance company is typically the legal owner of the asset for the duration of the lease, while the lessee not only has operating control over the asset but also some share of the economic risks and returns from the change in the valuation of the underlying asset.