6491 Financial leasing

Corresponding CPA codes

  • 64.91.1 Financial leasing services
  • 64.91.10 Financial leasing services

    This subcategory includes:

    • services of making equipment and other assets available to a customer without capital investment on the customer's part, whereby the lessor pays for and takes title to the equipment or facilities and leases it to the lessee while retaining few of the normal responsibilities of ownership

    This subcategory excludes:

    • operating leasing services, see division 77