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IMPLEMENTATION OF LEASING IN VENEZUELA

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DIFFERENCES BETWEEN THE FINANCIAL AND OPERATING LEASE

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.

Photo taken from the link: http://araxa.olx.com.br/locacao-maquinas-pesadas-iid-18947859

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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FACTORS INVOLVED IN THE HISTORY

in the leasing process involving several factors, the former are the subjects which carry out contract and the latter regarding the method, the calculation of payments and accounting records that cause, then define:

A. Subjects

a) The lease is one that the asset owner decides to rent it by giving up his right change of use to gain by it and in some cases the recovery of the value of its assets or return it.

b) Lessee: This is the subject that this operation receives the rights to use the asset for a specified time, it is important that assets are subject to this type of operation are operating assets, that is, money can be used to generate direct or indirectly, as the lessee's interest is to put into production assets in order to obtain this benefit, which estimates the highest amount that spending to pay for interest and expenses associated with leasing.

c) The Investor: This is the character who has the capital need to invest in making the loan transaction required to settle the costs to the landlord which are profits on which the investor pays the interest charged the tenant.

d) The Assets: The real or personal property to be leased and owned by the lessee, as I explained this is a productive asset which can be profitably own production directly or indirectly.

B. The impersonal

a) Spending: Are additional payouts to the value of the asset that should remove the tenant to the landlord (probably through the investor) are the premium on income gain of good, better explain, is how the profit share have the effect of active production between the tenant and the landlord, the investor participates in this hand expenditure for the payment of interest by the operation, these will also be removed from the production or profit generated by the tenant the right asset.

b) Dues Funding: Are the periodic payments according to the negotiation conducted between the three participants have to pay the tenants above, these usually include a portion of interest and a capital lease or right of return becomes the asset value, these fees are usually constant but there are ways where you place special or additional fees eventually tied to a fixed or variable productive asset.

c) The Lease Agreement: The agreement signed between the landlord and tenant which sets out the conditions and are given the rights to use the asset to the lessor, expressed herein fees, interest, is attached table depreciation and establishes penalties for breach of any of the parties and the same is set at the end of the contract if it will sell the asset to the lessor or the lessee will be refunded, as we shall see this is an important point.

d) Depreciation and wear: As you may have heard the productive assets and unproductive suffer wear and tear, this wear Dwindling asset value over time as it is used, likewise there is also the depreciation is only necessary for the monetary reserve asset to restore after you are fully worn and / or has served its useful life.

Image taken from: HSBC (Date unknown) Leasing [Online Document], Available: http://www.es.yourmoneycounts.com/ymc/goals/ buying_a_car / leasing.html [See: 2010, September 1928]