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General Principles of Leasing and Types of Leases

In: PROJECT FINANCING Financial Instruments and Risk Management

Author

Listed:
  • Carmel F. de Nahlik
  • Frank J Fabozzi

Abstract

The following sections are included:IntroductionWhat is a Lease?Different Forms of LeasesDifferent Types of LessorsThe Conditional Sale Lease or Non-Tax-Oriented LeaseThe True Lease or Lease as Part of the Financing of a Sales PackageHow True Leasing WorksPrincipal Advantage is Low CostRationalization of the Loss of Residual ValueTRAC LeasesEquipment Eligible for TRAC LeasesTRAC DefinedHow a TRAC Lease WorksExcept for TRAC Clause, a TRAC Lease Must Qualify as a True LeaseAdvantages of TRAC LeasesIslamic LeasesSynthetic LeasesHow the New Accounting Rules Will Impact on Leases

Suggested Citation

  • Carmel F. de Nahlik & Frank J Fabozzi, 2021. "General Principles of Leasing and Types of Leases," World Scientific Book Chapters, in: PROJECT FINANCING Financial Instruments and Risk Management, chapter 13, pages 287-304, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789811233197_0013
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    More about this item

    Keywords

    Project Financing; Development Banks; Structured Finance; Infrastructure; Infrastructure Investment; Financial Instruments; Credit Risk; Public Private Partnerships; Sources of Equity Capital and Debt; Lender Risks;
    All these keywords.

    JEL classification:

    • F3 - International Economics - - International Finance
    • G3 - Financial Economics - - Corporate Finance and Governance
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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