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| The purpose of leasing is to have usage rights instead of ownership rights. The concept of leasing stresses the value of use, i.e. “corporate earnings come not from the ownership of plant and equipment, but from the use thereof.” By taking advantage of leasing arrangements to secure the use of plant and equipment, a company can use the cash thus freed up for other, more profitable purposes. In this manner, the use of enterprise funds can be planned more flexibly. |
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More flexible use of enterprise funds |
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Tax deferral |
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Off-balance-sheet financing |
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Additional sources of funds |
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Timely adjustment of financing amounts |
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Flexibility |
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Longer-term financing |
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Simple procedures, quick access to funds |
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