January 2018
Beginner
976 pages
142h 14m
English
book
Principles of Managerial Finance, 15th Edition
by Scott B. Smart, Chad J. Zutter, Lawrence J. Gitman
Content preview from Principles of Managerial Finance, 15th Edition
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17.2 Leasing
LG2
Leasing enables the firm to obtain the use of certain fixed assets for which it must make a series of contractual, periodic, tax-deductible payments. The lessee is the receiver of the services of the assets under the lease contract, and the lessor is the owner of the assets. Leasing can take a number of forms.
Types of Leases
The two basic types of leases available to a business are operating leases and financial leases (often called capital leases by accountants).
Operating Leases
An operating lease is normally a contractual arrangement whereby the lessee agrees to make periodic payments to the lessor, often for 5 or fewer years, to obtain an asset’s services. Such leases are generally cancelable at the option of the ...
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