Special Report on
Interest in operating leasing
Interest in operating leasing - Trends
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While the basic concept of a lease is fairly well understood, there are a number of factors you should take into account when considering this financing option. To better understand the ins and outs of operating lease financing we spoke with David Powell, president of the Canadian Finance & Leasing Association. It is important to understand that there are actually two types of leases, operating and capital, which are substantially different from an accounting and tax viewpoint. The biggest difference lies in ownership. You don't own the equipment when you secure an operating lease. Instead, the lessor purchases the ...
The system was originally built as a patchwork of local rail links operated by small private railway companies. Over the course of the 19th and early 20th centuries these amalgamated or were bought by competitors until only a handful of larger companies remained (see railway mania). The entire network was brought under government control during the First World War, and a number of advantages of amalgamation and planning were revealed. However, the government resisted calls for the nationalisation of the network (first proposed by William Ewart Gladstone as early as the 1830s). Instead, ... Read More
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