A Direct Financing Lease is a method used by lessors in capital leases where the lessor purchases an asset specifically for rental purposes. The lease payments must be collectable, and there should be no significant uncertainties about any unreimbursable future costs.
Equipment leasing involves acquiring tangible assets such as computers, railroad cars, and airplanes, and then leasing them to businesses in exchange for lease payments and potential tax benefits like depreciation deductions.
A debt instrument issued by a municipality to finance assets, which are then leased to private industrial businesses to promote local economic development.
The lessee is an individual or entity that rents or leases an asset or property from another party (the lessor) for a stipulated period and at an agreed price.
