S. auto makers have been forced to tighten the terms on their leasing programs, or abandon writing leases themselves altogether, because of problems in their finance units.

美国汽车制造者已经被迫紧缩了租借计划条款，或者干脆放弃写租约，因为它们金融资产有问题。

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Machinery and equipment held under finance leases are recorded and depreciated on the same Basis as described above.

由财务契约持有之机器及设备以上述之基准记账及折旧。

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Only 10% of Japanese firms use leases to finance capital investment, versus one-third in the U.S., so there's plenty of room to expand.

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In Krispy's case an indication that it was straining to deliver its growth story came three years ago in its use of synthetic leases to finance expansion.

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Non-bank investors include Google and utilities that use their own money to finance leases.

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