Lecture notes, cheat sheets
Investments. Leasing. Types and benefits (most important) Directory / Lecture notes, cheat sheets Table of contents (expand) LEASING. TYPES AND BENEFITS Leasing - property relations arising in connection with the transfer of property for temporary use. Types of leasing (rent) financial leasing - the lessor undertakes to acquire ownership of the property indicated by the lessee from the seller and transfer the property to the lessee as the subject of leasing for a certain fee, on time and on conditions for temporary use. Its term is commensurate with the term of full depreciation of the leased asset or exceeds it. The object of leasing becomes the property of the lessee upon the expiration of the agreement or subject to the payment by the lessee of the full amount stipulated by the leasing agreement, unless otherwise provided by the leasing agreement. Operational leasing - the lessor purchases property at his own risk and transfers it to the lessee as a subject of leasing for a certain fee, for a period and on conditions for temporary use. The term is set on the basis of the lease agreement. Upon the expiration of the term of the leasing agreement and subject to payment by the lessee of the full amount, the object of leasing is returned to the lessor. Return lease - the owner of the equipment sells it to a leasing company and leases this equipment from him. The seller becomes a tenant. Advantages of leasing: receiving equipment for use without its full payment; sample of equipment before acquiring it; the tenant does not attract borrowed capital; a wide range of services for the maintenance of purchased equipment; compared to lending, a more flexible procedure for leasing payments is provided; provides tax benefits to both the lessor and the lessee; relieves the tenant of the procedures and costs associated with the ownership of the property, since the lessor remains the legal owner; the lessee benefits by purchasing the equipment at par or residual value at the end of the lease term; aimed at accelerating the renewal of machinery and production technology. Disadvantages of leasing: gives the tenant a temporary right to use the equipment; shortfall in income in the form of liquidation value of fixed assets; may be more expensive than a bank loan; an increase in the cost of production; the implementation of accelerated depreciation is carried out with the consent of the lessor, limiting the ability of the enterprise to form its own resources; the impossibility of modernizing the used property without the consent of the lessor; losses of the lessee as a result of inflation are possible. Author: Kuznetsova S.A. << Back: Shareholding >> Forward: Venture funding We recommend interesting articles Section Lecture notes, cheat sheets: ▪ Faculty Therapy. Lecture notes See other articles Section Lecture notes, cheat sheets. Read and write useful comments on this article. Latest news of science and technology, new electronics: The existence of an entropy rule for quantum entanglement has been proven
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