Arrendamiento Financiero

Abstract

Leasing is the leasing that transfers to the lessee most of the risks and rewards of ownership. Equivalent for sale in payment, in which the purchase price of a product is paid over time and with interest. The leased asset is recorded as if the landlord sold it and bought the lessee. To be a finance lease must meet one or more of the following conditions: • The ownership of the asset must be transferred to the lessee at the end of the lease • The contract contains an option to purchase at a reduced price • The lease period is similar to the life of the belonging. • The present value of the minimum lease payments equals to the market value of the leased asset.