käyttöleasingpalveluita

Käyttöleasing, also known as operating lease, is a form of commercial leasing common in Finland and other European countries. In a käyttöleasing agreement, the lessor provides a vehicle, equipment or property to the lessee for an agreed period, typically between one and three years, in exchange for regular payments. The lessee enjoys the use of the asset but does not take ownership; at the end of the lease term the asset is returned to the lessor, who may then sell it, lease it again or decommission it.

The financial structure of käyttöleasing is designed to spread costs evenly across the lease period, which can be advantageous for cash flow management. Interest components are typically lower than in financing purchases, and lease payments often include maintenance, insurance and warranty services, further simplifying the lessee’s accounting. Because the asset is not recorded as a liability on the lessee’s balance sheet, käyttöleasing can improve financial ratios and creditworthiness.

Regulatory and tax treatment of käyttöleasing varies by jurisdiction. In Finland, lease payments are usually deductible as operating expenses, but capital allowances are limited, unlike with purchase or finance leasing. Firms must carefully consider the total cost of ownership, including residual values and potential penalties for exceeding mileage or usage limits. Despite these variables, käyttöleasing remains a popular tool for companies seeking flexibility and lower upfront investment when acquiring high‑value equipment.