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Synthetic Lease. DEFINITION of 'Synthetic Lease'. An operating lease that is structured in a way so that it is not recorded as a liability on the balance sheet. Instead, it is considered to be an expense on the income statement. BREAKING DOWN 'Synthetic Lease'.
wet lease. Also found in: Dictionary. wet lease. The leasing or hiring of a commercial aircraft from another carrier complete with a flight crew, but not necessarily with a cabin crew. All major servicing is performed by the owner-carrier. The aircraft, however, carries the hirer's logo and insignia for the period of the lease. The antonym for the term is dry lease.