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Leasing

Leasing

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Published by Aditya

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Published by: Aditya on Feb 17, 2010
Copyright:Attribution Non-commercial

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02/24/2011

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LEASING
 
 
Meaning
A lease may be defined as a contractualarrangement in which a party owning anasset/equipment (lessor) provides theasset for use to another/transfer the right touse the equipment to the user (lessee)over an agreed period of time for consideration in form of return for periodicpayment with or without further payment.
 
 
Essential Elements
Parties to the Contract- Lessor and Lessee
Asset
Ownership separated from User 
Term of Lease
Lease Rentals

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