At the same time, the lessor and the lessee enter into a lease contract to lease the equipment to the lessee and charge the lessee a certain rent.
2. Direct financing lease means direct financing lease: the lessee designates the equipment and manufacturers, and entrusts the lessor with financing to purchase and provide the equipment, which is used by the lessee and pays the rent. At the expiration of the lease, 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 term. This is one of the most typical financial leasing methods.
3. Financing leaseback means selling leaseback: the owner of the object first signs a Sales Contract with the leasing company and sells the object to the leasing company to obtain cash. Then, the original owner of the object, as the lessee, signed a leaseback contract with the leasing company to lease the object back. After the lessee pays off all the rent and the residual value of the item according to the Leaseback Contract, it regains the ownership of the item.
Extended data:
Other types of financial leasing:
1, operating 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 the leased property, and they are not reflected as fixed assets in their financial statements. In order to avoid equipment risks or need off-balance-sheet financing, or need to use some preferential tax policies, enterprises can choose operating lease.
2. Sublease
Multiple financial leasing business with the same object as the subject matter. 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, and the sublessor aims to collect the rent difference. The ownership of the leased goods 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 term, the ownership of the leased object belongs to the client, and the lessor only charges the handling fee and does not bear the risk.
4. Share the lease.
An innovative leasing form that combines some characteristics of investment. When determining the rent level between the leasing company and the lessee, the rent is determined by the production of the leased equipment and the related income of the leased equipment, rather than by the fixed or floating interest rate. If the equipment production is large or the income related to the leased equipment is high, the rent will be high, and vice versa.
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