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LEASING
Definition of Leasing
Leasing is the act of financing through the provision of capital goods, be it in the form of Finance Lease or Operating Lease, to be used by Lessee during a certain period of time based on periodic payments.
A Lessee is a company or individual that uses capital goods that are financed by Lessor.
The provision of capital goods through leasing can also be done by purchasing goods belonging to the Lessee by the Lessor, which in turn leases them back to the Lessee. This type of capital goods provision is called Sales and Lease Back.
As long as a Leasing agreement is in effect, the ownership right of the capital goods used as objects of transaction falls in the hand of the Lessor.
Information in the picture:
- LESSEE chooses capital goods it needs from the SUPPLIER
- LESSEE applies for a Leasing to the LESSOR
- LESSOR approves the application
- LESSEE makes a deposit payment to the LESSOR
- LESSOR makes a payment to the SUPPLIER
- SUPPLIER delivers the goods to the LESSEE
- LESSEE pays the lease to the LESSOR