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Lease Financing
Lease-Defined ,[object Object],[object Object],[object Object]
Essential Elements of Leasing  ,[object Object],[object Object],[object Object]
Types of Leasing ,[object Object],[object Object],[object Object],[object Object]
Financial Leasing (1/2) ,[object Object],[object Object],[object Object]
Financial Leasing (2/2) ,[object Object],[object Object],[object Object]
Operating Leasing (1/2) ,[object Object],[object Object],[object Object]
Operating Leasing (2/2) ,[object Object],[object Object],[object Object]
Sale and Leaseback Leasing ,[object Object],[object Object],[object Object]
Direct Leasing ,[object Object],[object Object],[object Object]
Leveraged Leasing( 1/2) ,[object Object],[object Object],[object Object]
Leveraged Leasing(2/2) ,[object Object],[object Object],[object Object]
Capital leases(1/2) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Capital Lease (2/2) ,[object Object],Assets AmountTk.  Liabilities AmountTk.  Gross fixed assets Less:  Accumulated depreciation and amortization Net fixed assets 100k 20k ---------- Tk. 120k  ---------- ---------- Current obligations under capital leases Noncurrent obligations under capital leases 24k 28k
Amortizing the capital lease ,[object Object],[object Object],[object Object]
Lessor’s Return(1/4 ) ,[object Object],[object Object],[object Object],[object Object]
Lessor’s Return(2/4 ) ,[object Object]
Lessor’s Return(3/4 ) ,[object Object],[object Object]
Lessor’s Return(4/4) ,[object Object]
Lease payment(1/2) ,[object Object],[object Object]
Lease Payment(2/2)

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Lease financing

Editor's Notes

  1. M.W.I