Operating lease

Operating leases ( in English also operating leases or operating leases called ) is a form of lease that is largely similar to rental, but includes more mietuntypische services in many cases. Main features include:

• No fixed lease period and thus any timely cancellation right during the period of notice or
• Very short basic term during which but a contract termination is not permitted
• The lessor bears the full investment risk and activates the leased asset ( depreciation over useful life )
• The lessee recognized the lease payments as an expense
• Additional services such as maintenance and repair borne by the lessor

The balance sheet and capitalized by the lessor. This writes the leased assets over the expected useful life ( depreciation ). The lessee may offset the paid lease payments as expense.

Examples

• Universal machine (so no custom-made ) which by the seller ( lessor) can be resold quickly upon return of the leased asset.