leasing

sale-leaseback

A sale-leaseback is a transaction in which an owner sells a property to an investor and immediately leases it back, continuing to occupy and use it as a tenant. The seller frees up capital tied in the real estate while keeping operational control of the space, and lease payments may be tax-deductible as a business expense. The buyer-investor gains a property with a committed tenant and steady rental income, often under a long-term net lease.