As you have granted in the previous post there are at least two types of leases, although some authors classify more than two I will stick to the classification set out in IAS 17, which will quote below a few extracts from its paragraph 4: " Leasing is a type of lease that transfers substantially all risks and rewards of ownership of assets. Ownership of the same, if any, may or may not be transferred "and the operating lease reads:" operating lease is a lease other than leases . " (2)
Now try to explain this difference as best as it depends on the nature and spirit of negotiation, in principle what they perceive leasing the lessor of the lessee are the return of capital valued by the asset value and interest under this, do not get any additional benefit as I described this as raw output of the asset or its yield, and the landlord does not assume any inherent risk related to assets, or operation, or maintenance or accidents that may cause to others or the lessee thereof, in short the landlord delivers everything right and wrong for himself preserving asset value and interest with the sole exception of the ownership of the property may well be left in the hands of the landlord and the tenant depending on the agreement between them.
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why any lease agreement that includes extra payments based on profitability to produce the good or maintenance costs, transportation and installation, or bonuses for profits is considered exceptional operating lease, in addition to this an important factor is that in cases of lease always operating assets remain in the hands of the lessor and not the tenant.
(2) International Accounting Standards (01-2006) International Accounting Standard No. 17 (IAS 17) [Online Document], Available: http:/ / www.normasinternacionalesdecontabilidad.es/nic/pdf/NIC17.pdf [See: 2010, September 1925]
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