649100 Financial leasing

This type includes:

  • leasing where the term approximately covers the expected life of the asset and the lessee acquires substantially all the benefits of its use and takes all the risks associated with its ownership. The ownership of the asset may or may not eventually be transferred. Such leases cover all or virtually all costs including interest.

This type excludes:

  • operational leasing (see division 77) according to the type of goods leased

financial leasing; leasing contracts

Corresponding NOGA2002 codes