Leasingmaksujen
Leasingmaksujen refers to the payments made by a lessee to a lessor for the use of an asset over a specified period. In the context of leasing, these payments represent the cost of utilizing an asset without outright ownership. The structure of leasingmaksujen can vary depending on the type of lease agreement, which typically falls into two main categories: operating leases and finance leases.
For operating leases, leasingmaksujen are generally treated as operating expenses by the lessee and are recorded
In finance leases, which are more akin to a purchase financed through payments, leasingmaksujen are split into
The specific terms and calculation of leasingmaksujen are detailed in the lease contract, which outlines the