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Financing Lease

A type of lease in which a financier (a finance company, a bank) is and remains the legal owner of...

Finance Lease

A type of lease in which a financier (a finance company, a bank) is and remains the legal owner of...

Service Lease

A lease contract that provides a lessee the right to use an asset without enjoying the benefits of ownership. The...

Operating Lease

A lease contract that provides a lessee the right to use an asset without enjoying the benefits of ownership. The...

ROU Asset

It stands for right-of-use asset; the right (license) that is granted by a lessor to a lessee to hold, operate...

Right-of-Use Asset

The right (license) that is granted by a lessor to a lessee to hold, operate or occupy a leased asset...