EFFECTS OF RESIDUAL VALUE REVISION ON THE LESSOR’S RESULTS IN THE FINANCE LEASE CONTRACTS

Abstract

The finance lease is, from a financial point of view, an alternative to bank loans. The residual value is a basic parameter of the finance lease contract. It is set out according to the depreciation and amortization manner of the asset subject matter of t

Keywords

• lease, residual value, accountancy estimation, lessor, lessee