Finance Lease
An equipment-leasing arrangement that provides the lessee with a means of financing for the leased equipment; a common method for leasing motor carrier trailers.
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Finance Lease Explained
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How to Account for a Finance Lease (Lessee's Perspective)
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Operating vs. Capital (Financial) Lease - Ryerson University
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Finance vs. Operating Lease (Lessee's Perspective)
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Finance Lease Explained