A sale of equipment leased straight back to the seller, which accounting judges was not truly a sale. The equipment stays on the seller’s books, and the obligation stays beside it. Chapter 10.
From The AI Compute Race. Read the book
Where the book uses it
- Chapter 10 — The Lender’s Decision
Who is lending the money and who bears the loss: the bonds, leases and guarantees behind the largest campuses, and how the paper reaches ordinary retirement accounts.
Related terms
From the glossary of The AI Compute Race.
How to cite this page
Dryburgh, Lee S. “Failed sale-leaseback.” In The AI Compute Race. DRYBURGH. https://dryburgh.com/vol1/glossary/failed-sale-leaseback (accessed 2026-11-01).
BibTeX
@misc{dryburgh-failed-sale-leaseback-2026,
author = {Dryburgh, Lee S.},
title = {{Failed sale-leaseback}},
howpublished = {In \emph{The AI Compute Race}, DRYBURGH},
year = {2026},
url = {https://dryburgh.com/vol1/glossary/failed-sale-leaseback},
note = {Accessed 2026-11-01}
}