1, movable property such as production equipment, communication equipment, medical equipment, scientific research equipment, inspection and testing equipment, construction machinery equipment and office equipment;

2, planes, cars, ships and other means of transportation;

3. Intangible assets such as software and technology attached to movable property and vehicles mentioned in items 1 and 2 of this article, but the value of the attached intangible assets shall not exceed 1/2 of the value of the leased property.

Extended data:

Development situation

With the expansion of the financial leasing industry, the competition among various financial leasing enterprises is becoming increasingly fierce. Excellent domestic financial leasing enterprises pay more and more attention to the research of the industry market, especially the in-depth study of the development environment of enterprises and the changes of customer demand trends.

Because of this, a large number of excellent financial leasing enterprises in China have risen rapidly and gradually become the leader in the financial leasing industry.

The leasing company of financial institutions has become the main leasing organization system in many countries. However, it is clearly pointed out that "compared with those countries where banks or universal financial institutions provide leasing services, countries where most of their businesses are operated by a single leasing company have higher leasing penetration (the proportion of leasing in investment and financing).

The reason is that the latter's related skills have been brought into greater play and they pay more attention to the market. But in some markets, leasing companies may be at a disadvantage compared with those banks that have access to low-cost deposit funds, especially if banks start to compete before the market penetration rate of professional leasing companies reaches 5%- 10%.

The leasing company is one of the extremely limited bank competitors, and its competition with the bank is beneficial to the development of the leasing industry, but this benefit disappears when the leasing company is controlled by the bank. "

References:

Baidu encyclopedia-financing lease