BU393L16 Leasing (August 9) - What This Lesson Is About >...

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1 © Copyright 2010, Alan Marshall 1 Lectures 16 & 17 Lectures 16 & 17 LEASING © Copyright 2010, Alan Marshall 2 What This Lesson Is About What This Lesson Is About > In a broad sense, leasing includes short- term rental activities we do not want to consider these > We are examining leasing as an alternative to long-term ownership. © Copyright 2010, Alan Marshall 3 Parties To A Lease Parties To A Lease > Lease: A rental agreement, generally for a significant portion of the asset’s life > Lessor: Owner of the assets & receiver of the payments > Lessee: User of the assets & payer of the payments © Copyright 2010, Alan Marshall 4 Type of Leases Type of Leases
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