Concept of Leasing
October 29th, 2010 | 
Author: The leasing, a lease-purchase, whereby a person or company (lessee or user) requests a bank, financial institution or leasing company (lessor) who acquires ownership of property (generally machinery), so that later he will dispose of its use on payment of annuities (he rents) for a specified period, and in which, once completed, will have the option to buy the property.
The lease is to report the following:
* Tenant or user: person or company that will use either the payment of periodic installments to the lessor for the duration of the contract, and that once completed this period, have the option to buy the property.
* Landlord: bank, financial institution or leasing company that at the request of the lessee acquires ownership of a particular good from a particular supplier, then lease it to the lessee.
* Provider: company to which the landlord is going to buy the property.
* Well, leased, usually fixed assets consisting of machinery or equipment.
* Canon: amount of rent payable by the tenant. To determine this amount, taking into account the cost of acquisition of property, investment interest and the commission may charge the leasing company.
Generally, this amount is higher than you would pay if it were the payment of contributions needed to cancel a loan of the same value as the price of the goods, but less than you would pay if it were the payment of fees for the hire purchase it.
* Duration of the contract period that will last the lease, i.e., the time will the transfer of the property and payment of rents. Generally, this period usually lasts for what is estimated to last the life of the asset.
* Option to purchase: option to have the lessee or user of the property after completion of the contract. This option must be on a lease.
* Price of the property after completion of the leasing contract: after completion of the period specified in the contract, the user can choose to purchase the goods or return the property to the leasing company. If you decide to buy, you pay the price stipulated in the contract.
This price is usually the value of the asset, i.e. the difference between the original price of the goods plus expenses and interest, and fees paid by the user.
Leasing can be considered as a form of financing because the bank or leasing company we financed the acquisition of an asset, can we make use of it, without having to invest or pay the full value of the property.
Leasing is a good choice when you want to buy more machinery, for example, to increase production, and we have no investment or capital needed, or simply do not want to distract the working capital.
In addition to this funding opportunity, which was precisely the reason why this product was designed, leasing has other advantages for the user, such as tax benefits (contributions are tax deductible), or the possibility of the user to obtain machinery or equipment, and then can easily dispose of them without having to buy, for example, not considered to have become obsolete.
