Article: PRODUCT FILE: Vehicle leasing.

What is vehicle leasing?

This entails payment of a regular sum over a contracted period for the use of a vehicle. Contract hire is an operating lease, with or without maintenance. The vehicle is handed back at the end of the lease period and there is no residual risk. The other method is a finance lease where the liability appears on the balance sheet and the user takes on a risk in relation to the residual value. At the end of the lease, the ...

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