Definition / Belongs to this divisionThis division includes:
- a lease in which, for the period specified in the contract, it approximates the expected life of the asset and the lessee is entitled to receive all the benefits from the use and bears all risks and rewards of ownership; ownership of the asset may or may not be transferable at maturity; these types of leases cover all or virtually all costs, including interest.
It does not belong to this sectorThis division excludes:
- operating leases, depending on the type of object of the lease, see division 77
- a lease in which, for the period specified in the contract, it approximates the expected life of the asset and the lessee is entitled to receive all the benefits from the use and bears all risks and rewards of ownership; ownership of the asset may or may not be transferable at maturity; these types of leases cover all or virtually all costs, including interest.
It does not belong to this sectorThis division excludes:
- operating leases, depending on the type of object of the lease, see division 77