Equipment leasing. A guide for lessees.

Leasing and Secondary Markets: Theory and Evidence from Commercial Aircraft

I construct a dynamic model of transactions in used capital to understand the role of leasing when trading is subject to frictions. Firms trade assets to adjust their productive capacity in response to shocks to profitability. Transaction costs hinder the efficiency of the allocation of capital, and lessors act as trading intermediaries who reduce trading frictions. The model predicts that leas...

Operating lease finance in the UK retail sector

The paper documents the importance of leasing in the UK retail sector and estimates the potential balance sheet impact of new accounting proposals to bring all leases onto lessees’ balance sheets. Off-balance sheet operating leases are shown to be a major source of finance, and far more important (3.3 times higher) than onbalance sheet long-term debt; by contrast, finance leases are immaterial....

Competitive strategy for on-line leasing of depreciable equipment

This paper studies the problem of on-line leasing of depreciable equipment. We first discuss deterministic strategies for the problem for situations with and without interest rates, respectively. Competitive ratios are used to evaluate the performance of online algorithms. The optimal competitive ratio of the deterministic strategy is therefore obtained. As randomization can boost performance, ...

The Role of leasing In Iran\'s Credit System

Advances in leasing industry as a means of finance mainly started in 1900 though leasing dates back to centuries ago. Despite its differences in different countries as a result of differences in laws and regulations, finance function has been a common distinctive function of leasing all over the world. Leasing has its modern and unique features and advantages to establish itself as one of t...

Reverse Logistics and Environmental Considerations in Equipment Leasing and Asset Management