off balance sheet definition

off balance sheet

Accounting category not shown (recorded) on a balance sheet, such as an operating lease or a deferred or contingent asset or liability which is shown only when it becomes 'actual.' See also off balance sheet financing.

off balance sheet is in the Accounting & Auditing and Banking, Commerce & Finance subjects.

off balance sheet appears in the definitions of the following terms: sale and buyback, factoring, forfaiting, accounts receivable financing, asset-based lending, debt financing, sale and leaseback and credit risk equivalent

off balance sheet appears in these other terms: off balance sheet financing (OBSF), off balance sheet conduits

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