Contoh Perhitungan LEASING Mata Kuliah Manajemen Keuangan Lanjutan
Leasing : The process by which a firm can obtain the use of certain fixed assets for which it must make a series of contractual, periodic, tax deductible payments Lessee : The receiver of the services of the assets under a lease contract Lessor : The owner of assets that are being leased Types of leases: Operating Lease a cancelable contactual arrangement whereby the lessee agrees to make periodic payments to the lessor, often for 5 or fewer years, to obtain an asset's services; generally, the total payments over the term of the lease are less than the lessor's initial cost of the leased asset. Operating lease normally include maintenance clauses requiring the lessor to maintain the asset and to make insurance and tax payments. Renewal options, which grant lessees the right to re-lease assets at expiration, are especially common in operating leases, because their term is generally shorter than the usable life of the leased assets. Purchasing option allowing the lessee to pur...
