| When buying a car, one faces an option which is either | | | | then the lessee will approximately pay $12 000 for |
| to purchase the car (with own money or through a car | | | | leasing the car. |
| loan) or to lease it. Understanding the nature and | | | | Lessors use three primary techniques for obtaining |
| implications of the two car finance option can make | | | | assets to be leased. The method depends largely on |
| you arrive to the best option which fits for you and | | | | the desires of the lessee. One is a direct lease result |
| your pocket. | | | | when the lessee did not previously own the assets |
| Lawrence Gitman defined leasing as an option that | | | | that is leasing and he only acquired it from the lessor. |
| enables one to obtain the use of certain fixed assets | | | | The other one is a sale-back arrangement, the lessor |
| for which it must make a series of contractual, periodic, | | | | acquire leased asset by purchasing assets already |
| tax-deductible payments. The lessee is the receiver of | | | | owned by the lessee and leasing them back. The |
| the service of the assets under the lease contract | | | | lessee receives cash for the asset immediately by |
| while the lessor is the owner of the assets. | | | | selling an existing asset to a lessor and the leasing it |
| There are two basic types of lease: the operating | | | | back, while obligating itself to make fixed periodic |
| lease and financial lease. Operating lease is normally a | | | | payments for the use of the leased asset. Leasing |
| contractual arrangement and is a common | | | | arrangement that include one or more third-party |
| arrangement for obtaining short-lived assets such as | | | | lenders are called leverage lease. The lessor here acts |
| automobiles. So we will be discussing more of | | | | as an equity participant supplying only about 20% of |
| operating lease as a car finance option. This is a car | | | | the cost of the asset, and a lender supplies the |
| finance option whereby the lessee agrees to make | | | | balance. This kind of arrangement is popular in |
| periodic payments to the lessor, often for 5 or fewer | | | | structuring leases of very expensive assets. |
| years, to obtain an asset's services. Such leases are | | | | A lease arrangement typically specifies whether the |
| generally cancellable at the option of the lessee, but he | | | | lessee is responsible for maintenance of the leased |
| or she may be required to pay a penalty for | | | | assets. Leasing the car normally requires the lessor to |
| cancellation. Assets that are leased under operating | | | | shoulder maintenance expense, insurance, and tax |
| lease have a usable life than is longer than the term of | | | | payments. |
| the lease. Let us say, if the car has a usable life of 5 | | | | The lessee is usually given a renewal option to renew |
| years, then the lease agreement for its car finance will | | | | a lease at its expiration or to purchase it. This option |
| usually end after 3 or 4 years. | | | | grant lessees the right to re-lease assets at expiration |
| If an operating lease is held to maturity, the lessee at | | | | and are common in operating leases such in leasing a |
| that time returns the leased asset to the lessor. The | | | | car, because their term is generally shorter than the |
| lessor then will either lease it again or sell the asset. | | | | leased asset at maturity. Purchase options on the |
| Normally, at the termination of the lessor, the asset still | | | | other hand, allow the lessee to purchase the leased |
| has a positive market value. In some instances, the | | | | asset at maturity, typically for a predetermined price. |
| lease contract gives the lessee the opportunity to | | | | Understanding lease will help you assess if it is the |
| purchase the leased asset. Generally, the total | | | | better option in buying a new car for you or not. |
| payments made by the lessee to the lessor, are less | | | | Decisions still depends on you but being knowledgeable |
| than the lessor's initial cost of the leased asset. The | | | | with the choices being offered to you, can help you |
| lessor here will likely to be the manufacturer's leasing | | | | choose the better car finance option that is best for |
| subsidiary or an independent leasing company. Let us | | | | you. |
| say, if the manufacturing cost of the car is $15 000, | | | | |