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.


    Access

    Check access

    Check availability in my library

    Order at Subito €


    Export, share and cite



    Title :

    What a Lease Looks Like


    Contributors:

    Published in:

    Publication date :

    2012-01-02


    Size :

    16 pages




    Type of media :

    Article/Chapter (Book)


    Type of material :

    Electronic Resource


    Language :

    English