Financial Terms

Capital Lease


A lease (see separate definition) is a Capital Lease if:- a) Lessee owns property at end of lease OR b) Lease term is greater than 75% of economic life of the asset OR c) Net Present Value of rental and lease payment is greater than 90% of its fair market value. Reported 'On Balance Sheet'.


Assets can either be owned or rented/leased. Some companies entered into rental contracts simply because the accounting rules allowed them to exclude rented assets from their Balance Sheet - and make some of the key performance measures look a lot better than they were in reality! Capital Lease is a term for a rental/lease contract that is so similar to owning the asset outright that it states it must be disclosed that way by all the accountants in suits. So, no more cheating.

What we do

At Shark Finesse we have developed an enterprise-grade cloud application to help businesses standardise and simplify their value engagements across the entire customer journey.

Shark, a business value engagement platform used by 1000’s of customer-facing teams globally (e.g. pre-sales, sales, value teams, and customer success) is easy to use, intuitive and usable directly with the customer to negotiate the likely business returns from investing in a solution.

By adopting the Shark approach you will fundamentally transform conversations with new and existing customers, close more business, and differentiate from the competition.