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Definition of First amendment lease. A lease which contains a first amendment clause. Used for lessees who may opt to purchase equipment early. Typically- includes a penalty for non-purchase or requires the lessee to renew for a fixed number of months. Used to shorten term and get operating lease treatment. Also called a Stretch Lease in Canada.
Definition: The Domestic Lease and International Lease are the types of leases classified on the basis of the places where the parties to the lease agreement reside. The lease is the agreement between the lessor and the lessee; wherein the lessor grants permission to the lessee to use his property in return for periodical rental payments.