LEASES
A lease is a contract outlining the terms under which one party agrees to rent property owned by another party. It guarantees the lessee, the tenant, use of an asset and guarantees the lessor, the property owner or landlord, regular payments from the lessee for a specified number of months or years. Both the lessee and the lessor face consequences if they fail to uphold the terms of the contract.
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Different types of lease:-
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Financial Lease. Financial leasing is a contract involving payment over a longer period
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Operating Lease
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Leveraged and non-leveraged leases
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Conveyance type lease
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Sale and leaseback
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Full and non pay-out lease
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Specialized service lease
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Net and non-net lease
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Sales aid lease
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Cross border lease
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Tax oriented lease
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Import Lease
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Residential lease
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commercial Lease
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International lease etc...
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