Скачать или смотреть PROJECT FINANCE LECTURE 55: TYPES OF LEASING - B.COM CA S3

• Financial lease( full pay-out lease): A financial lease is one which transfers substantially all the risks and rewards incidental to ownership to the lessee. Under this lease title to the property may or may not be transferred to the lessee.
• Operating lease: An operating lease is one which does not transfer substantially all the risks and rewards incidental to ownership to the lessee.
• Leverage lease: A leverage lease is a lease agreement that is financed through the lessor with the help from a third party financial institution. In a leverage lease, an asset is rented with borrowed funds.
• Sale and lease back: It is a type of lease in which a firm which has an asset sells it to the leasing company and gets it back on lease. The firm receives the sale price in cash and gets the right to use the asset during the lease period. The frim makes periodical rental payment to the lessor.
• Cross border lease: it is international leasing which relates to a lease transaction between a lessor and lessee resided in different countries.
• Domestic lease: it relates to transaction between a lessor and lessee resided in the same country.
• Wet lease and Dry lease: a wet lease is one where the lessor is responsible for full control and maintenance of leased asset. A dry lease involves the payment of insurance and maintenance costs by the lessee.
• Vendor leasing: a vendor leasing is one where the retail vendor tie-up with the lease companies which give financing option to the customers of the vendors to purchase a product
• Direct leasing: it is a financing arrangement by which the lessor buys the property and rent it directly to the lessee.
• Single investor leasing: under single investing leasing all the money required to purchase the equipment comes from the same source.