Concept of Leasing
The leasing, a lease-purchase, whereby a person or company (lessee or user) requests a bank, financial institution or leasing company (lessor) who acquires ownership of property (generally machinery), so that later he will dispose of its use on payment of annuities (he rents) for a specified period, and in which, once completed, will have the option to buy the property.
Leasing can be considered as a form of financing because the bank or leasing company we financed the acquisition of an asset, can we make use of it, without having to invest or pay the full value of the property.
Leasing is a good choice when you want to buy more machinery, for example, to increase production, and we have no investment or capital needed, or simply do not want to distract the working capital.
In addition to this funding opportunity, which was precisely the reason why this product was designed, leasing has other advantages for the user, such as tax benefits (contributions are tax deductible), or the possibility of the user to obtain machinery or equipment, and then can easily dispose of them without having to buy, for example, not considered to have become obsolete.