A lease is in essence
Aufgegeben von ariel Amp in Indonesien Forum
A lease is in essence an extended rental agreement wherein the owner of the equipment (the lessor) allows the user (the lessee) to operate or otherwise make use of the equipment in exchange for periodic lease payments. "There are a number of reasons that companies sometimes prefer to lease equipment rather than buying it," said Richard A. Brealey and Stewart C. Myers in Principles of Corporate Finance. "For example, there may be good tax reasons. If the operator cannot use the depreciation tax shield, it makes sense to sell the equipment to someone who can. Also, the lessor may be better able to bear the risk of obsolescence, or be in a better position to resell secondhand assets. The lessor may be able to offer a very good deal on maintenance. Finally, it may be much less costly in time and effort to arrange a simple lease contract on a standard item of equipment than to arrange a normal loan."