“Synthetic Lease” means, at any time, any lease (including leases that may be terminated by the lessee at any time) of any property # that is accounted for as an operating lease under GAAP and # in respect of which the lessee retains or obtains ownership of the property so leased for U.S. federal income tax purposes, other than any such lease under which such Person is the lessor.

“Synthetic Lease” means, atshall mean, as to any time,person, any lease (including leases that may be terminated by the lessee at any time) of any propertyProperty # that is accounted for as an operating lease under GAAP and # in respect of which the lessee retains or obtains ownership of the propertyProperty so leased for U.S. federal income tax purposes, other than any such lease under which such Personperson is the lessor.

“Synthetic Lease” means, atas to any time,Person, any lease (including leases that may be terminated by the lessee at any time) of any propertyreal or personal property, or a combination thereof, # that is accounted for as an operating lease under GAAP and # in respect of which the lessee retains or obtains ownership ofis deemed to own the property so leased for U.S. federalFederal income tax purposes, other than any such lease under which such Person is the lessor.

““Synthetic Lease”Lease” means, atas to any time,Person, any lease (including leases that may be terminated by the lessee at any time) of any property # that is accounted for as an operating lease under GAAP and # in respect of which the lessee retains or obtains ownership ofis deemed to own the property so leased for U.S. federalFederal income tax purposes, other than any such lease under which such Person is the lessor.

“Synthetic Lease” means, atmeans any time, any lease (including leases that may be terminated by the lessee at any time) of any property # that is accounted for by the lessee as an operating lease under GAAPOperating Lease, and # in respect ofunder which the lessee retains or obtains ownershipis intended to be the “owner” of the leased property so leased for U.S. federal income tax purposes, other than any such lease under which such Person is the lessor.purposes.

“Synthetic Lease” means, at any time, any: each arrangement, however described, under which the obligor accounts for its interest in the property covered thereby under GAAP as lessee of a lease (including leases that may be terminated by the lessee at any time) of any property # thatwhich is accounted for as an operatingnot a capital lease under GAAP and #accounts for its interest in respect of which the lessee retains or obtains ownership of the property so leasedcovered thereby for U.S. federalFederal income tax purposes, other than any such lease under which such Person ispurposes as the lessor.owner.

“Synthetic Lease” means, at any time, anyshall mean a lease (including leasestransaction under which the parties intend that may# the lease will be terminatedtreated as an “operating lease” by the lessee at any time) of any property # that is accounted for as an operating lease under GAAP and # in respect of which the lessee retains or obtains ownershipwill be entitled to various tax and other benefits ordinarily available to owners (as opposed to lessees) of the property so leased for U.S. federal income tax purposes, other than any such lease under which such Person is the lessor.like property.