附註:Series statement from jacket.
Includes index.
1. Introduction -- 2. Lease structure -- 3. Operating leases -- 4. Finance leases -- 5. Vehicle leasing and contract hire -- 6. Vendor leasing -- 7. Arranging a lease -- 8. Taxation issues -- 9. The lease : the asset finance decision -- 10. The lessor : lease finance -- 11. Accounting for leases -- 12. Leasing developements -- Glossary -- Index.
摘要:"This book describes precisely what leasing is and where leasing finance can be found. Depending on the nature of the asset, the finance lease will vary. Here you will find a description of finance and operating leases and a full account of how a lease is structured to include the period, ownership and payment terms. The flexibility of leasing is explained in an international context as are taxation issues and the perspective of the lessee's asset finance options and the lessor's need to make a profit."--BOOK JACKET.
