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  2. International Fuel Tax Agreement - Wikipedia

    en.wikipedia.org/wiki/International_Fuel_Tax...

    Simply stated, IFTA works as a "pay now or pay later" system. As commercial motor vehicles buy fuel, any fuel taxes paid are credited to that licensee's account. At the end of the fiscal quarter, the licensee completes a fuel tax report, listing all miles traveled in all participating jurisdictions and lists all gallons purchased.

  3. Vehicle miles traveled tax - Wikipedia

    en.wikipedia.org/wiki/Vehicle_miles_traveled_tax

    A vehicle miles traveled tax, also frequently referred to as a VMT tax, VMT fee, mileage-based fee, or road user charge, is a policy of charging motorists based on how many miles they have traveled.

  4. Corporate average fuel economy - Wikipedia

    en.wikipedia.org/wiki/Corporate_average_fuel_economy

    The harmonic mean captures the fuel economy of driving each car in the fleet for the same number of miles, while the arithmetic mean captures the fuel economy of driving each car using the same amount of gas (i.e., the 13 mpg vehicle would travel 13 miles (21 km) with one gallon while the 100 mpg vehicle would travel 100 miles).

  5. Fuel taxes in the United States - Wikipedia

    en.wikipedia.org/wiki/Fuel_taxes_in_the_United...

    While most fuel taxes were initially levied as a fixed number of cents per gallon, as of 2016, nineteen states and District of Columbia have fuel taxes with rates that vary alongside changes in the price of fuel, the inflation rate, vehicle fuel-economy, or other factors. [7] The table below includes state and local taxes and fees.

  6. Personal contract purchase - Wikipedia

    en.wikipedia.org/wiki/Personal_contract_purchase

    This option, but not the obligation, to acquire the car after a period equivalent to a contract hire is therefore packaged as either an option (in law) to purchase the car (a call option) at a 'set' price, or a right to sell the car (a 'put' option) at a set price after ownership is fully achieved from the final ‘balloon’ payment.

  7. Fuel tax - Wikipedia

    en.wikipedia.org/wiki/Fuel_tax

    An additional vehicle excise duty, depending on a vehicle's theoretical CO 2 production per kilometre, which is applied regardless of the amount of fuel actually consumed, is also levied. Diesel for use by farmers and construction vehicles is coloured red ( red diesel ) and has a much reduced tax, currently £0.1133 per litre (£0.515/imp gal ...

  8. Closed-end leasing - Wikipedia

    en.wikipedia.org/wiki/Closed-end_leasing

    Closed-end leases are so called because they run for a fixed term, and the lessor and lessee agree in the lease contract what the residual value of the property being leased will be. In most cases (particularly in retail motor vehicle leases), the lessee has an option to purchase the property for the agreed residual value at the end of the ...

  9. Purchase and sale agreement - Wikipedia

    en.wikipedia.org/wiki/Purchase_and_Sale_Agreement

    A purchase and sale agreement (PSA), also called a sales and purchase agreement (SPA) [1] or an agreement for purchase and sale (APS), [2] is an agreement between a buyer and a seller of real estate property, company stock, or other assets.