Leasing is one of the most flexible forms of finance available to any business. It facilitates the provision of offices, facyories and equipment quicly without huge outlay on fixed assets that may become expensive to replace and repair.

This book describes precisely what leasing is and where leasing finance can be found. Depending on the nature of the assets, the finance lease and will vary. Here you will find a description of finance and operating leases and a full accounts of how a lease is structured to includes the period, ownership and payment terms. The flexibility of leasing is explained in an international context as are the taxation issues and the perspective of the lessee’s asset finance options and the lessor’s need to make a profit. (text by author)