Leasing
Leasing is one of the most
flexible forms of finance available to any business. It facilitates the provision of
offices, factories and equipment quickly without huge outlay on fixed assets that may
become expensive to replace and repair.
This book describes precisely
what leasing is and where leasing finance can be found. Depending on the nature of the
asset, the finance lease will vary. Here you will find a description of finance and
operating leases and a full account of how a lease is structured to include the period,
ownership and payment terms. The flexibility of leasing is explained in an international
context as are taxation issues and the perspective of the lessee's asset finance options
and the lessor's need to make a profit.
Text updated by Brian Coyle.
Contents
1. Introduction
2. Lease Structure
3. Operating Leases
4. Finance Leases
5. Vehicle Leasing and
Contract Hire
6. Vendor Leasing
7. Arranging a Lease
8. Taxation Issues
9. The Lease: The Asset
Finance Decision
10. The Lessor: Lease Finance
11. Accounting for Leases
12. Leasing Developments
Glossary
Index
138 pages