On the other hand, financial leasing can be understood as the use and time value of the money sold by the financial lessor to obtain its own economic inflow (such as loans from financial institutions); In order to realize production and operation, the financial lessee obtains funds in the form of financial lease-equipment (which can be understood as purchasing equipment after obtaining a loan). So, to sum up, financial leasing is different from leasing, because under financial leasing, one party's funds will flow into the enterprise and can be measured reliably, while the other party is the opposite, so it is one party's income and one party's cost. Moreover, the ownership of the financial lease belongs to the lessee. According to the principle of substance over form and conservatism, the financial lessor must be recognized as its own assets and long-term debts to the financial lessor.
Also, under operating lease, the lessee does not participate in the determination and purchase of equipment, while under financing lease, it is often determined by the lessee and purchased by the lessor.
Personally, I think it is more appropriate to understand from the financial and economic behavior of enterprises and the general commercial and economic behavior of enterprises.
1. Fixed assets leased out by operating lease belong to the enterprise, and the ownership belongs to the enterprise, so depreciation should be accrued. On the contrary, the fixed assets leased out by operating lease are not the assets of the enterprise, and the ownership is not in the enterprise, so depreciation should not be accrued. Fixed assets leased by means of financial leasing shall be depreciated; Fixed assets leased by means of financial leasing shall not be depreciated.
2. Financial leasing, also known as equipment leasing or modern leasing, refers to leasing that substantially transfers all or most of the risks and rewards related to asset ownership. The ownership of assets may or may not be transferred eventually.
3. Fixed assets leased by means of financial leasing are equivalent to sales and other units' fixed assets, so depreciation of this unit is no longer accrued; Fixed assets leased by financial leasing are equivalent to the fixed assets purchased and built by the company, and depreciation should be accrued.
The above is the relevant knowledge compiled by Bian Xiao for everyone. I believe you have a general understanding through the above knowledge. If you encounter more complicated legal problems, please visit China Travel Service. Com for online lawyer consultation.
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