rahoitusleasingsääntöjen

Rahoitusleasing, often referred to as financing lease, is a type of lease where the lessor purchases an asset and leases it to a lessee. The arrangement is structured so that the lessee uses the asset for a substantial part of its economic life, and typically there is an option to purchase the asset at the end of the lease term. The form is designed to transfer substantially all the risks and rewards of ownership to the lessee, while the title may remain with the lessor until any option is exercised.

In practice, the lessee makes periodic payments that cover the asset’s cost plus interest or financing charges. During the lease, the asset is usually recognized on the lessor’s balance sheet, while the lessee often records use or finance-related liabilities and, under modern accounting standards, a corresponding right-of-use asset. At term end, the lessee may have the option to buy the asset at a pre-agreed price, renew the lease, or return the asset, depending on the contract.

Rahoitusleasing is commonly used for equipment, vehicles, and other capital assets. It provides a means to obtain assets with limited upfront capital and predictable payments, while allowing the lessor to earn financing income and manage residual value risk. In different jurisdictions, tax and accounting treatments vary, but the core feature remains the transfer of most ownership risks and rewards to the lessee for the lease period.