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| posp. |
finance lease (We can provide you with pre-arranged finance to fund the asset you are looking to acquire. You have full use of the asset without committing any capital in return for rental payments during an agreed period. Although ownership of the asset never passes to you, at the end of the rental term you will receive a proportion of the proceeds from the asset sale or have the choice of extending the lease as a secondary rental. Additionally, capital allowance benefits are reflected in the rentals. Alexander Demidov); hire purchase leasing (Hire Purchase Leasing: This is a method for acquiring assets. It appears as an asset on your balance sheet and when you've finished the repayments, you own it. Tax and balance sheet considerations are therefore exactly the same as for a cash purchase, but without the initial drain on your cash flow  finanz.co.uk Alexander Demidov); capital lease (A finance lease or capital lease is a type of lease. It is a commercial arrangement where: the lessee (customer or borrower) will select an asset (equipment, vehicle, software); the lessor (finance company) will purchase that asset; the lessee will have use of that asset during the lease; the lessee will pay a series of rentals or installments for the use of that asset; the lessor will recover a large part or all of the cost of the asset plus earn interest from the rentals paid by the lessee; the lessee has the option to acquire ownership of the asset (e.g. paying the last rental, or bargain option purchase price); The finance company is the legal owner of the asset during duration of the lease. However the lessee has control over the asset providing them the benefits and risks of (economic) ownership. Wiki Alexander Demidov) |
| bank. |
capital lease (A finance lease (also known as a capital lease or a sales lease) is a type of lease in which a finance company is typically the legal owner of the asset for the duration of the lease, while the lessee not only has operating control over the asset, but also some share of the economic risks and returns from the change in the valuation of the underlying asset wikipedia.org 'More); sales lease (A finance lease (also known as a capital lease or a sales lease) is a type of lease in which a finance company is typically the legal owner of the asset for the duration of the lease, while the lessee not only has operating control over the asset, but also some share of the economic risks and returns from the change in the valuation of the underlying asset wikipedia.org 'More) |
| bizn. |
lease financing (обиходное деловое название лизингового финансирования DUPLESSIS); closed-end leasing (DUPLESSIS); rental purchase (DUPLESSIS); rent-to-own (DUPLESSIS) |
| brytań. |
hire purchase (Through prearranged finance you can buy an asset in the same way as a cash buyer. With a low initial outlay and flexible payment patterns tailored to your business, there's no VAT on repayments. At the end of the agreement, title will pass onto you after payment of the completion fee. Your cash flow could also be improved by deferring the payment of VAT on your purchase. Alexander Demidov) |
| bud. |
leasing (долгосрочная аренда) |
| elektron. |
leasing; lease |
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| Rosyjski tezaurus |
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| posp. |
долгосрочная аренда машин, и оборудования, транспортных средств, сооружений производственного назначения и др. Широко распространился в связи с необходимостью получения потребителями дорогостоящей техники и ее внедрения без крупных капиталовложений. В контрактах по лизингу может быть предусмотрено техническое обслуживание поставляемой техники, обучения кадров и т. д. В контракте возможны положения о праве или обязанности арендатора купить товар по истечении срока аренды. Обычно устанавливается базисный период, в течение которого стороны не имеют права расторгнуть договор Л. Большой Энциклопедический словарь |
