Русско-англо-русский юридический словарь

The High Court has provided a useful reminder on the law of penalties, confirming that payments made on the early termination of a contract (where the reason for termination was not a breach of contract), do not amount to a penalty clause. (Website of Myerson)

Holding companies are useful because subsidiary companies in a group can funnel profits up to the holding vehicle. (BBC News)

An operating lease is a lease whose term is short compared to the useful life of the asset or piece of equipment (an airliner, a ship, etc.) being leased. An operating lease is commonly used to acquire equipment on a relatively short-term basis. (Wikipedia)

Amortization usually refers to spreading an intangible asset's cost over that asset's useful life. For example, a patent on a piece of medical equipment usually has a life of 17 years. The cost involved with creating the medical equipment is spread out over the life of the patent, with each portion being recorded as an expense on the company's income statement. (Investopedia)