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capital lease (арендатор учитывает оборудование на своём балансе, несёт все риски | What Is the Difference Between Financial Leases and Capital Leases? by Maxwell Wallace, Demand Media. Financial and capital leases are particular types of leasing transactions offered to both individuals and corporations by lending institutions such as banks, credit unions and financial firms to purchase machinery and equipment. Capital and financial leases offer different payback options and interest flexibility. Because of their rigidity and tax and insurance requirements, financial leases are a better option for large, prosperous companies, while capital leases offer flexibility that factors in both the life of the equipment and the payback term.) |
