Lease Financing Comptroller's Handbook January 1998 (Paperback) (ISBN-13: 9781502950208)

A Lease is an agreement allowing one party to use another's property, plant, or equipment for a stated period of time in exchange for consideration. Leases have become more prevalent as businesses and consumers look for alternatives to finance the acquisition of fixed assets. A lease agreement involves at least two parties a lessor, who owns the property, and a lessee, who uses the property. The lessor, essentially a creditor in the transaction, is repaid from a combination of lease or rental payments, tax benefits, and proceeds from the sale or re-lease of the property at the en of the lease term.

Author: Comptroller of the Currency
ISBN-10: 1502950200
ISBN-13: 9781502950208
Publisher: Createspace Independent Publishing Platform
Language: English
Published: 10/31/2014
Pages: 54
Format: Paperback
Weight: 0.33lbs
Size: 11.00h x 8.50w x 0.11d