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LEASING
MERGERS & ACQUISITIONS ,[object Object],[object Object]
PARTIES TO A LEASE ,[object Object],[object Object],[object Object]
TYPES OF LEASING ,[object Object],[object Object],[object Object],[object Object]
Finance Lease:  ,[object Object]
[object Object],[object Object],[object Object]
SITUATIONS LEAD TO LEASE BEING CLASSIFIED AS FINANCIAL LEASE: ,[object Object],[object Object],[object Object],[object Object],[object Object]
FEATURES   ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Operating Lease: ,[object Object],[object Object],[object Object]
FEATURES ,[object Object],[object Object],[object Object],[object Object]
LEVERAGED LEASE ,[object Object],[object Object],[object Object],[object Object],[object Object],MANUFACTURER LESSOR LESSEE FI  /  BANK
SALE AND LEASE BACK LEASE ,[object Object],[object Object],[object Object]
Domestic lease and  international  lease ,[object Object],[object Object]
PRIMARY AND SECONDARY LEASE ,[object Object],[object Object]
DIRECT LEASE  ,[object Object],[object Object],[object Object],[object Object],[object Object],Direct Leasing  -- Under  direct leasing   a firm acquires the use of an asset it did not previously own.
Benefits of Leasing  ,[object Object],[object Object],[object Object],[object Object],[object Object]
Demerits … . ,[object Object],[object Object],[object Object]

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