The operating lease is a contract on the basis of which the user of an asset, against the payment of a fee calculated in relation to the value of use of the same, has its availability for a determined period of time. br />
The operating lease is therefore a lease for the use of an asset. It offers the advantage of being able to opt for an alternative solution to the direct purchase of machinery and products.
It allows you to replace the goods at the end of the contract, thus always having technologically advanced goods.
Unlike leasing and bank credit, which have a purely financial nature and therefore fall within the & ldquo; at risk & rdquo; operations, for which all financial operators are reported through the central risk office (CRIF), the operating lease requires the payment of a usage fee and is assimilated to a supply of service. For this reason, it has the advantage of not having an impact in any way on the company's financial exposure.
At an operational level, the operational lease provides that the sale by us of the asset is made to the company Grenke Lease. The end user will receive the asset in use and will pay the rental company an advance quarterly rent.
No capital immobilization: possibility to use the capital in the development of one's business, without affecting one's credit lines.
Simplified administrative management: the onerous management deriving from the ownership of the assets (maintenance, disposal, amortization plan ...) is delegated to an external operator.
Total deductibility for IRAP purposes
No impact on the balance sheet: the asset should not be entered among the assets in the balance sheet.
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