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What is the lease?
What is leasing Leasing u / u is a modern and efficient form of rental of the page
u Leasing / u is a modern and efficient form of rental items The name comes from the word rental / em, and funds for rent / lease, as defined in Civil Code contained in the the ratio of civil rights
lease agreement, one party -. lessor - the lessor - provide the other side - the tenant - the lessee -. These rights include the use of this facility as a car. lessor is usually a specialized financial company or person providing investment services , appointed by the bank. lessee and the person who uses the leased property under the conditions specified in the contract that is usually firm, a little less natural. the lease specifies exactly the time in which you can use things.
lessee pays the lessor a fixed rate, called lease rentals. After completing repayment of purchase and sale and leaseback facility, using the lease becomes its legal owner.
u rental can be: / u
u Consumer Units / u - items used in daily life, except for the production of machines and other forms of business and investment items - expenditure account but wish to earn; u Investment Properties / u - manufacturing equipment and other investments, such as land - investment that will be earned to pay lease payments; u Properties / u - are commercial and service buildings, warehouses and manufacturing plants, logistics centers, car showrooms, hotels, hospitals / ul
u rent / u u
rental / u -. capital - consists in placing the object in use, in exchange for rent. the lessee is the property of the lessor, the lessee but it depreciates, the transfer of ownership can not be guaranteed in the contract . Company increases the value of assets, without incurring additional costs at the end of the contract, a higher form of depreciation allows you to adjust your expenses and income. lease contains an option clause to sell the leased asset at the end of the contract, ie, that the lessee has the right to purchase the leased thing. There some similarities here a traditional loan, but is subject to the loan in this case the property, not money leasing the war divided the main component, which is treated as a capital for the credit operations -. reduces the profit after taxation of tenant lease -. and act in the interest deductible portion of the tenant in case of finance lease rental payments to the VAT paid in advance for the entire duration of the lease
seafront rentals / u -. service - the time - a period shorter than the normative use of the leased property -. provided that the use of capital assets to provide for the rental rate lease tax deductible, but under the lease with him is not subject to depreciation, the lessee may request to be guaranteed the right to purchase the lease at the end of the contract, the advance of the residual value plus a sales tax on goods and services -. VAT .
u rent back / u occurs when a trader does not have the necessary cash, but there are a lot of fixed assets. then give them a part of the leasing company in exchange for cash and take the measure of rent.