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operating lease N INV-FIN

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engleski
Thus, for example, an aircraft which has an economic life of 25 years may be leased to an airline for 5 years on an operating lease.
en.wikipedia.org
Consider the tax consequence of a capital operating lease as compared to a standard lease.?
www.producer.com
Operating lease is the smartest way for the outsourcing of industrial equipment.
en.wikipedia.org
Conversely, if none of the criteria are met, the contract is an operating lease, and the lessee will have a footnote in its balance sheet to that effect.
en.wikipedia.org
An operating lease records no asset or liability on the financial statements, the amount paid is expensed as incurred.
en.wikipedia.org
This would significantly be different from the current accounting practice followed by a lessee of an operating lease arrangement.
thefirm.moneycontrol.com
A capital asset you lease depreciates over time, whereas an operating lease has no capital value to begin with.
www.itproportal.com
Likewise, rentals paid by a business on buildings or equipment under an operating lease are recorded in national accounts as intermediate consumption, and are excluded from its value-added.
en.wikipedia.org
Operating lease has also spread to industrial equipment.
en.wikipedia.org
The short duration of an operating lease also protects against aircraft obsolescence, an important consideration in many countries due to changing noise and environmental laws.
en.wikipedia.org

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