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Finance lease - is a full-payout, non-cancelable agreement, where the lessee is responsible for maintenance, taxes and insurance. The tool is depreciated on the balance sheet of the user.
Operating lease - is not capitalized by the user. The lessee has the option to use the equipment for just a fraction of its useful life. The lease payments are normally expensed.
Structured lease - is a customized lease to meet the needs of the lessee.

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Last Updated: Monday, December 11, 2017 at 6:23:45 PM