The economic significance of leasing

Contents

1. Introduction

2. Definition of Lease

3. Historical Development

4. Various Forms of Leasing
4.1. Overview
4.2. Basic Types of Leasing
4.2.1. Full-Amortization Contracts
4.2.2. Partial-Amortization Contract
4.3. Distinction by Asset Type
4.3.1. Equipment and Real Estate Leasing
4.3.2. Other Distinctions
4.3.2.1. Corporation-Leasing
4.3.2.2. Consumer Goods Leasing
4.3.2.3. Equipment Leasing and Plant Leasing
4.3.2.4. So-called Zero Leasing
4.3.2.5. Sale and Leaseback Leasing
4.3.2.6. Second-hand Leasing
4.3.2.7. Full-Service Leasing
4.3.2.8. Big Ticket Leasing
4.3.2.9. Cross-border Leasing
4.3.2.10. Municipal Leasing
4.3.2.11. Fund Leasing
4.4. Distinction between Operating Leasing, Finance Leasing and Hire Purchase
4.4.1. Operating Leasing
4.4.2. Finance Leasing
4.4.3 Hire purchase

5. The Economic Significance of Leasing

6. Footnotes