Finans
finansal kiralama
İngilizce: financial lease
Türkçe Tanım
Varligin ekonomik mulkiyetini fiilen kiraciya devreden, kiralayanin ise yasal mulkiyeti elinde tuttugu uzun vadeli kiralama duzenlemesidir. Kiraci varligi ve iliskili borcu bilancosunda kaydeder ve amortisman talep eder. Finansal kiralamalar genellikle varligin faydali omrunun buyuk bolumunu kapsar, iptal edilemez niteliktedir ve kiralama odemelerinin bugunku degeri varligin gercege uygun degerine yaklasir.
English Definition
A long-term lease arrangement that effectively transfers the economic ownership of an asset to the lessee while the lessor retains legal title. The lessee records the asset and associated liability on its balance sheet and claims depreciation. Financial leases typically cover most of the asset's useful life and are non-cancellable, with the present value of lease payments approximating the asset's fair value.