Direct Financing vs. Sales-Type Leases | Sapling
sapling.com
Direct Financing vs. Sales-Type Leases | Sapling
Accounting rules allow for three kinds of leases. An operating lease is one in which the lessor (leasing company) grants the lessee the right to use the property. Capital leases fall into two categories: direct-financing and sales-type. Capital leases allow the lessee some benefits of ownership.
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