1, the role of different
Financial leasing behavior can make the enterprise to shorten the construction period of the project, effectively avoid the market risk, at the same time, to avoid the enterprise due to the lack of funds and let go of the fleeting market opportunities. Operating leasing behavior enables enterprises to selectively lease assets that they urgently need but do not want to own. In particular, the high level of technology, fast upgrading equipment is more suitable for operating leases.
2, the two different methods of judgment
Financial leasing is in essence the transfer of all the risks and rewards associated with the ownership of the asset, in a sense for the determination to exercise the right of first refusal of the lessee enterprise, financial leasing is essentially the acquisition of fixed assets in installments of a modification of the purchase, but to be much higher than direct purchase.
And the operating lease is different, only the transfer of the right to use the asset, and the ownership of the asset related risks and rewards have not been transferred, still belongs to the lessor, the lessee enterprise only according to the contract provisions of the relevant costs, the lease expires the operating lease assets by the lessee enterprise to return to the lessor.
3, the leasing process is different
Operating lease leased equipment selected by the leasing company according to the market needs, and then look for the lessee, while the equipment leased under a financial lease by the lessee company to request the purchase or by the lessee company directly from the manufacturer or seller selected.
4, the lease term is different
Operating lease period is shorter than the effective use of assets, while the lease term of financial leasing is longer, close to the effective use of assets.
5, equipment repair, maintenance of the responsible party is different
Operating lease by the leasing company is responsible for, and financial leases by the lessee is responsible for.
6, different methods of disposal of equipment after the expiration of the lease
Operating lease expiration, the leased assets recovered by the leasing company, while the expiration of the financial lease, the enterprise can be very little "nominal price" (equivalent to the residual value of the equipment market selling price) to stay buy.
7, the essence of the lease is different
Operating lease is not transferring all the risks and rewards associated with ownership of the asset, while the essence of the financial lease is to transfer all the risks and rewards associated with ownership of the asset to the lessee.
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