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Cat-back (also cat back and catback) refers to the portion of the exhaust system from the outlet of the catalytic converter to the final vent to open air. This generally includes the pipe from the converter to the muffler, the muffler, and the final length of pipe to open air.
From an aircraft owner's perspective, a leaseback is a profit & loss business, with rental income and expenses. After taking gross rental income and subtracting all expenses, whatever is left is the net profit or loss of the leaseback.