Gross capitalized cost

Gross capitalized cost means the amount agreed upon by the lessor and the lessee as the value of the leased property and any items that are capitalized or amortized during the lease term, including but not limited to taxes, insurance, service agreements, and any outstanding prior credit or lease balance.

Source

12 CFR § 213.2

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Scoping language

For the purposes of this part the following definitions apply:

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