Capital Lease. Any lease of property (real, personal or mixed) which, in accordance with GAAP and Statement No. 13 of the Financial Accounting Standards Board would be capitalized on the lessee's balance sheet.
Appears in 6 contracts
Samples: Credit Agreement (Pegasus Communications Corp /), Credit Agreement (Pegasus Communications Corp /), Credit Agreement (Pegasus Communications Corp)
Capital Lease. Any lease of property (real, personal or mixed) which, in accordance with GAAP and Statement No. 13 of the Financial Accounting Standards Board Board, would be permitted or required to be capitalized on the lessee's balance sheet.
Appears in 6 contracts
Samples: Credit Agreement (Pegasus Communications Corp), Credit Agreement (Acme Television LLC), Credit Agreement (Pegasus Communications Corp)