At the same time, the lessor enters into a lease contract with the lessee, leases the equipment to the lessee, and collects a certain rent from the lessee.
2. Direct financing lease means direct financing lease: the lessee designates the equipment and manufacturers, entrusts the lessor to purchase and provide the equipment by financing, and the lessee uses and pays the rent. When the lease expires, the lessor transfers the ownership of the equipment to the lessee.
It is based on the condition that the lessor retains the ownership of the leased property and collects the rent, so that the lessee can obtain the right to possess, use and benefit from the leased property during the lease period. This is one of the most typical financial leasing methods.
3. Financing leaseback means selling leaseback: the owner first signs a sales contract with the leasing company and sells the property to the leasing company to get cash. Then, the original owner of the object, as the lessee, signed a leaseback contract with the leasing company to lease the object back. The lessee regains the ownership of the goods after paying all the rent and the residual value of the goods according to the leaseback contract.
Extended data:
Other types of financial leasing:
1. Maintenance lease
The lessor shall bear the risks and benefits related to the leased property. Enterprises that use this method do not aim at eventually owning leased property, and they are not reflected as fixed assets in financial statements. In order to avoid equipment risks or need off-balance sheet financing, or take advantage of some preferential tax policies, enterprises can choose to operate leasing.
Step 2 sublet
A number of financial leasing businesses with the same subject matter as the target. In the sublease business, the lessee of the previous lease contract is also the lessor of the next lease contract, which is called sublessor. The sublessor rents the leased property from other lessors and sublets it to a third person. The sublessor aims to collect the rent difference. The ownership of the leased property belongs to the first lessor.
3. Entrusted lease
The lessor accepts the principal's funds or leases the subject matter, and handles the financial leasing business with the lessee designated by the principal according to the written entrustment of the principal. During the lease period, the ownership of the leased property belongs to the principal, and the lessor only charges the handling fee and does not bear the risk.
4. Share the lease.
An innovative form of leasing, which combines some characteristics of investment. When determining the rent level between the leasing company and the lessee, the rent is determined by the output of the leased equipment and the related income of the leased equipment, not by the fixed or floating interest rate. If the output of equipment is large or the income related to renting equipment is high, the rent will be high, and vice versa.
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