General Principles of Leasing and Types of Leases

Carmel F. de Nahlik and Frank J Fabozzi

Chapter 13 in Project Financing:Financial Instruments and Risk Management, 2021, pp 287-304 from World Scientific Publishing Co. Pte. Ltd.

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

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 (search for similar items in EconPapers)
JEL-codes: F3 G3 G32 (search for similar items in EconPapers)
Date: 2021
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