| – | Purchase of the leased object via the leasing provider
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| – | The lessee is given the sole right of usage
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| – | The leasing provider enters the leased object onto his books - thus ensuring financial neutrality for the lessee
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| – | Leasing payments are operating expenses and can be deducted by the lessee
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| – | Sales tax is charged for the leased equipment and is pre-tax deductible
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| – | A residual value remains at the end of the lease
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| – | Options at the end of the lease include: return the equipment, extend the lease, purchase the equipment at market value via the lessee or a third party |
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