Sentences with phrase «operating leases rather»

However when the Department for Education (DfE) sets its own regulations on leasing, limiting schools to expensive operating leases rather than finance leases, school's hands are tied.

Not exact matches

It is important to note that the test for whether a lease is a finance lease or an operating lease depends on the substance of the transaction rather than its form (or description).
Operating and finance Also be aware that there are two main types of leases — operating and finance — a general difference of which is that an operating lease would be used if the customer only needed the equipment for a certain period rather than its entire working life, whereas under a finance lease, the full value of the item would be paid over the leasOperating and finance Also be aware that there are two main types of leasesoperating and finance — a general difference of which is that an operating lease would be used if the customer only needed the equipment for a certain period rather than its entire working life, whereas under a finance lease, the full value of the item would be paid over the leasoperating and finance — a general difference of which is that an operating lease would be used if the customer only needed the equipment for a certain period rather than its entire working life, whereas under a finance lease, the full value of the item would be paid over the leasoperating lease would be used if the customer only needed the equipment for a certain period rather than its entire working life, whereas under a finance lease, the full value of the item would be paid over the lease period.
If the lease is classified as an operating lease, the seller's rent obligation usually is disclosed in a footnote to the balance sheet rather than as a liability.
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