operating lease

An operating lease is a short-term lease of fixed assets. After one lesse has returned it, another lesse will quite likely use it. This is recrded in the Trading Profit and loss account for year ended XxXx as an overhead.

Operating leases are short-term, and deal mainly with assets that depreciate slowly.

We have an operating lease on this tractor. We have to return or renew in six months.

by Kung-Fu Jesus April 30, 2004

Smooth operator

The definition of a smooth operator is Caoilfhinn O Donoghue and Ellen Fitzgerald after exactly 4 pints of orchard thieves

Don’t need to ask he’s a smooth operatorrrrrrr

by Smoothoperator74 June 19, 2023

ཌ₴Ø₣ད Singapore Special Operations Force

ཌ₴Ø₣ད, also known as Singapore Special Operations Force is a c grade (clan) led by the Supreme Leader ཌ₴Ø₣ད Lee Hsien Loong in Discord. It is the first and only one justice c grade that ever exists in Discord. The Supreme Leader treats every clan member well. They help peoples who get nuked to rebuild and also revenge if possible. They are also receiving requests of nukes on raids on others.

Alliances:
Union Empire of Chinese Singapore | 新华联盟帝国

Enemies:
Angel of Spade (AoS)
Empire of Japan
Republic of China (Taiwan)

John: What is ཌ₴Ø₣ད?
ཌ₴Ø₣ད Member: Its ཌ₴Ø₣ད Singapore Special Operations Force, the first and only one justice c grade that ever exists in Discord, the Supreme leader also treats every clan member well
John: Ah ok, who can I DM to get an invite to it?
ཌ₴Ø₣ད Member: Our Supreme Leader, ཌ₴Ø₣ད Masashi#4570

by Heil ཌ₴Ø₣ད! | ཌ₴Ø₣ད On Top November 9, 2021

Operating engineer

Sup. We reshape the world. We run heavy equipment all day everyday. We cut and fill to grade to the hundredth of an inch with scrapers and dozers. Pick things up and set things down with cranes. Build highways and building pads. Put pipelines thru Indian reservations, think we give a fuck... We roll coal son. Caterpillar for life. Some scraper operators enjoy digging holes and swimming in them, along with a great appitite for grade stakes. If you get lost in the woods pound a grade stake in the ground and write C-1.5 and a scraper operator will be there shortly. If u mess with an operator he will dig a hole and put you in it. Known to be a sexual tyrannosaurus the operating engineers will stop at nothing till your fully satisfied or pass out. Most operating engineers are climate sensitive and enjoy the A/C in the summer and heated cabs in the winter. All while laughing at everybody else working outside in the shit. For some of us dirt haulers we are the slower version of Nascar. Just make big circles n chase the guy ahead of us. Topping out around 30mph the operating engineers life is a slow and daunting one.

Guy: Did you know sexual intercourse with an operating engineer will cure covid-19?
Girl: what are you doing later?

Guy 1: hey man how many beers ya have last night? Lol
Guy2: bout 30 before I passed out, I was trying to keep up with a Wisconsin operating engineer. Lol

by Freunddog July 21, 2020

Operatic Gospel

Operatic Gospel is a very loud and obnoxious kind of singing of Christian music in an operatic way. Normally sung by autistic, or troubled, Redknecks or gay church boys. Very popular in central Texas.

"Damn, he can sing some good Operatic Gospel. He can really hit them high notes."

by tnmerideth April 23, 2019

shady government operative

An employee of the government who's existence remains off the books in order to do all the necessary dirty work in covering up conspiracies. Typically portrayed in TV shows such as X-Files. also known as an "SGO."

"What happened to all the evidence?!"
"that black lunged shady government operative destroyed it!"

by Mulder22 April 7, 2013

Smooth Operator

When a man tucks his penis between his legs so that it looks like he has a vagina then displays the final product to others.

Rather than mooning the crowd, I gave them the Smooth Operator.

by Markrushon September 6, 2006