This chapter provides an introduction to lease, which is a bundle of cash flows that provides a return to the leasing company. Risks involved in each cash flow and how they keep changing in importance over time have been elaborated. A lease is a contract that lets a company (lessee) rent equipment for a specified period of time, for which rent is paid periodically throughout the term of the lease–every month, or every 3, 6, or 12 months. Four types of leases, namely, Single investor leases, Leveraged leases, Operating leases, and TRAC leases have been detailed. The vales of rent, equipment and taxes throughout the lease have been shown through calculations. Differences between a leveraged lease and a single‐investor lease have been discussed.
What a Lease Looks Like
Managing Lease Portfolios ; 1-16
2012-01-02
16 pages
Article/Chapter (Book)
Electronic Resource
English
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