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Leasing

This article should material from Tenancy agreements

Form of financing focusing on amortization or depreciation.

Elements of leasing are present value, future or residual value, interest and duration.

Leasing allows a company or entity to have the benefits of using equipment without the requirements of ownership. This might offer the company the tax benefits of writing the use of the equipment as an operating expense versus depreciating it as an asset.

Leasing goods are mobile (automobiles, ships, aircraft, IT equipment) as well as immobile (buildings).

An example for car leasing:

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This article uses material from Wikipedia and is licensed under the GNU Free Documentation License.