finance lease

Finance lease terms generally range from 26 to 60 months.

By contrast, Ford finances leases for about 20 percent of its transactions.

The amount of obligations under finance leases should be shown separately.

In addition, it offers direct financing lease contracts services.

Disclose the total depreciation charged for assets held under finance leases.

This can prove particularly problematic in the financing leasing context (see Chapter 13).

Therefore interest payments and depreciation on finance leases is deductible.

Disclose the total finance charge in respect of finance leases.

Such reasoning does not easily apply to finance leasing transactions (see Chapter 13).

A finance lease lasts for a substantial portion of the life of an asset.

Thus in case of finance lease we can say that notional ownership is passed to the lessee.

A finance lease or capital lease is a type of lease.

If any of these tests are met, the lease is considered a finance lease:

Finance leases, which are similar to loans, often contain provisions for experts to determine variations in rental.

The aircraft may be provided to the airline on the basis of an operating lease or a finance lease.

Aircraft operating lease (as opposed to finance lease) is the core service of the company.

Air Europe frequently used both operating leases as well as finance leases.

In other jurisdictions, it is called hire purchase, lease purchase or finance leasing.

Obligations under finance leases are due as follows:

The two basic types of lease are the finance lease and the operating lease.

Towns' personally financed leased Infiniti costs him $600 per month.

The various forms of finance leasing include:

A leasing agreement which is not a finance lease is known as an operating lease.

If "substantially all the risks and rewards" of ownership are transferred to the lessee then it is a finance lease.

If it is not a finance lease then it is an operating lease.