Lease

Decision

De: SHAHENA Z

Narrado por: Virtual Voice

Leasing is the process by which a firm can obtain the use of certain fixed assets for which it must make a series of contractual, periodic, tax- deductible payments. • The lessee is the receiver of the services of the assets under a lease contract. • The lessor is the owner of the assets that are being leased. This book is based on concepts and methods that describe whether buying or selling or leasing the asset creates positive cash inflow or negative cash inflow during its tenure of leasing period. Whether buying the asset or leasing the asset for rent is profitable or not is determined through the techniques discussed in this book with procedural methods and formulae.