finance leasing

finance leasing
In a finance lease the rental payments are calculated to reflect the cost of purchase of equipment and a financing/interest charge spread over the period of the lease. The lessor is the legal owner of the equipment and the lessee has possession and use of it. The allocation of capital allowances will depend on the structure of the lease but may be claimed by the lessor and hence reflected in lower rentals.

Easyform Glossary of Law Terms. — UK law terms.

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  • Finance-Leasing — Beim Finanzierungsleasing (auch:Finance Leasing) als typischem Leasing überwälzt der Leasinggeber das Investitionsrisiko auf den Leasing Nehmer. Der Geber trägt somit nur das Kreditrisiko und eventuell vereinbarte Dienstleistungen. Der Leasing… …   Deutsch Wikipedia

  • Leasing — is a process by which a firm can obtain the use of a certain fixed assets for which it must pay a series of contractual, periodic, tax deductable payments. The lessee is the receiver of the services or the assets under the lease contract and the… …   Wikipedia

  • Finance and Leasing Association — The Finance and Leasing Association (FLA) is the leading trade association for the UK consumer credit, motor finance and asset finance sectors, and the largest organisation of its type in Europe. Members of FLA include: banks, subsidiaries of… …   Wikipedia

  • finance house — a financial institution that is not a bank or building society and that provides credit to finance personal or corporate acquisitions of property. Many finance houses specialise in the financing of purchases of consumer goods on hire purchase;… …   Law dictionary

  • Leasing — 63% des Leasingvolumens in Deutschland entfallen auf Straßenfahrzeuge Leasing [ˈliːsɪŋ] (von engl. to lease = „mieten, pachten“) ist im zivilrechtlichen Sinn ein Nutzungsüberlassungsvertrag oder ein atypischer Mietvertrag. Der Begriff hat in der… …   Deutsch Wikipedia

  • Leasing — Bestandgabe; Ablokation; Vermietung; Verpachtung * * * Lea|sing [ li:zɪŋ], das; s, s: besondere Form des Mietens bzw. Vermietens von Gütern, bei der deren Produzenten selbst oder eine spezielle Firma als Vermieter fungieren: der Anteil des… …   Universal-Lexikon

  • finance — money resources A discipline concerned with determining value and making decisions. The finance function allocates resources, including the acquiring, investing, and managing of resources. Bloomberg Financial Dictionary * * * ▪ I. finance… …   Financial and business terms

  • Finance — A discipline concerned with determining value and making decisions. The finance function allocates resources, which includes acquiring, investing, and managing resources. The New York Times Financial Glossary * * * ▪ I. finance fi‧nance 1… …   Financial and business terms

  • Leasing — Crédit bail Le crédit bail (aussi appelé leasing en anglais) est un crédit permettant l acquisition d un bien en échange de redevances et avec option d un droit de propriété à l échéance. Les redevances de crédit bail ont surtout l avantage d… …   Wikipédia en Français

  • finance — fi|nance1 W2S3 [ˈfaınæns, fıˈnæns US fıˈnæns, ˈfaınæns] n [Date: 1300 1400; : French; Origin: finer to end, settle (a debt) ] 1.) [U] the management of money by governments, large organizations etc ▪ leasing and other forms of business finance ▪… …   Dictionary of contemporary English

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