lease financing
Post on 16-Nov-2014
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Lease Financing
Concept
Essential elements
Classification
Sale and lease back
Single investor lease and leveraged lease
Domestic Lease and International Lease
To the lessor
Profile of leasing in India
Accounting Framework and taxation of Leasing
Accounting for Leases by a Lessee
Financial Lease
Operating Lease
Disclosure in financial statements of lessee
Accounting for Leases by Lessors
Accounting and Reporting(Operating Lease)
Tax Aspects of Leasing
Income Tax Considerations
Lessor
Taxability of Lease Rentals
Deductibility of Expenses
For Lessee
Allowability of Lease Rentals
Deduction of Incidental Expenses
Tax Planning
Sales Tax Aspects
Financial Evaluation of Leasing
It generally involves 3 steps
Lessee’s Perspective
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