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Financial Lease

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Financial lease

Capital Lease
A long-term lease in which the lessee must record the leased item as an asset on his/her balance sheet and record the present value of the lease payments as debt. Additionally, the lessor must record the lease as a sale on his/her own balance sheet. A capital lease may last for several years and is not callable. It is treated as a sale for tax purposes. It is also called a financial lease.

financial lease


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The Parliament of Kyrgyzstan today upheld the President's objections to the bills on notary, financial lease, enforcement proceedings and status of bailiffs, which were presented by First Vice Prime Minister Omurbek Babanov.
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