http://wikitechia.top/index.php?action=history&feed=atom&title=Leasing_and_renting 2026-10-26T08:24:43Z Revision history for this page on the wiki MediaWiki 1.43.11 http://wikitechia.top/index.php?title=Leasing_and_renting&diff=1933&oldid=prev 2026-01-18T19:43:42Z

<p>Created page with &quot;= Leasing = Leasing is a special mercantile lease for productive assets (movable or immovable) or durable consumer goods. == Characteristics == * &#039;&#039;&#039;Parties:&#039;&#039;&#039; A leasing company (or bank) and the user/professional. * &#039;&#039;&#039;Duration:&#039;&#039;&#039; Minimum 2 years for movable assets (equipment) and 10 years for immovable property (buildings). * &#039;&#039;&#039;End of Term:&#039;&#039;&#039; At the end, the user can cancel, renew, or exercise a &#039;&#039;&#039;purchase option&#039;&#039;&#039; (residual value). == Advantages == * Finance...&quot;</p> <p><b>New page</b></p><div>= Leasing =<br /> Leasing is a special mercantile lease for productive assets (movable or immovable) or durable consumer goods.<br /> <br /> == Characteristics ==<br /> <br /> * &#039;&#039;&#039;Parties:&#039;&#039;&#039; A leasing company (or bank) and the user/professional.<br /> * &#039;&#039;&#039;Duration:&#039;&#039;&#039; Minimum 2 years for movable assets (equipment) and 10 years for immovable property (buildings).<br /> * &#039;&#039;&#039;End of Term:&#039;&#039;&#039; At the end, the user can cancel, renew, or exercise a &#039;&#039;&#039;purchase option&#039;&#039;&#039; (residual value).<br /> <br /> == Advantages ==<br /> <br /> * Finances 100% of the equipment price (standard loans often limit to 80%).<br /> * Payments are flexible and can be linked to the resource generation of the asset.<br /> * Tax-deductible rental installments.<br /> <br /> = Renting =<br /> Renting is a lease linked to assets that require maintenance or suffer rapid depreciation (e.g., vehicles, IT equipment).<br /> <br /> == Characteristics ==<br /> <br /> * Includes maintenance, insurance, and technical reviews in a single fixed monthly fee.<br /> * Assets can be substituted or expanded during the contract period.<br /> * &#039;&#039;&#039;No purchase option&#039;&#039;&#039; typically exists; it is purely a service.<br /> <br /> = Comparative summary =<br /> {| class=&quot;wikitable&quot;<br /> !Aspect<br /> !Leasing<br /> !Renting<br /> |-<br /> |&#039;&#039;&#039;Balance sheet&#039;&#039;&#039;<br /> |Recorded in the user&#039;s assets<br /> |Not recorded in assets<br /> |-<br /> |&#039;&#039;&#039;Maintenance&#039;&#039;&#039;<br /> |User&#039;s responsibility<br /> |Company&#039;s responsibility<br /> |-<br /> |&#039;&#039;&#039;Purchase option&#039;&#039;&#039;<br /> |Yes, explicitly in contract<br /> |No residual value/option<br /> |-<br /> |&#039;&#039;&#039;Duration&#039;&#039;&#039;<br /> |Minimum terms required (2/10 yrs)<br /> |No fixed minimum term<br /> |-<br /> |&#039;&#039;&#039;Deductibility&#039;&#039;&#039;<br /> |Installments are a business expense<br /> |100% tax-deductible installments<br /> |}<br /> [[Category:KC Financial]]</div>

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