leveraged lease

简明释义

杠杆租赁

英英释义

例句

1.Using a leveraged lease allows businesses to conserve cash while acquiring assets.

使用杠杆租赁可以让企业在获得资产的同时节省现金。

2.The leveraged lease structure can provide tax benefits to the lessee.

对于承租人而言，杠杆租赁结构可以提供税收优惠。

3.A leveraged lease typically involves a third-party lender who finances the asset.

通常，杠杆租赁涉及第三方贷款人来为资产提供融资。

4.Investors often look for opportunities in leveraged leases for higher returns.

投资者通常寻找杠杆租赁中的机会以获取更高的回报。

5.The company decided to finance its new aircraft through a leveraged lease.

该公司决定通过杠杆租赁来融资其新飞机。

作文

A leveraged lease is a financial arrangement that allows companies to acquire assets while minimizing their capital outlay. This type of lease involves borrowing funds to purchase an asset, which is then leased to the company. The unique aspect of a leveraged lease is that it typically involves three parties: the lessor, the lessee, and the lender. The lessor is the entity that owns the asset, the lessee is the company that uses the asset, and the lender provides the financing needed to acquire the asset. In a typical leveraged lease, the lessor buys the asset and then leases it to the lessee for a specified period. The lessee makes regular lease payments, which are often lower than traditional loan payments because the lender shares in the risk of the asset. This arrangement can be particularly beneficial for companies that want to preserve cash flow while still acquiring necessary equipment or property. One of the key advantages of a leveraged lease is the tax benefits it can provide. Since the lessor retains ownership of the asset, they can often take advantage of depreciation deductions. These tax savings can be passed on to the lessee in the form of lower lease payments, making it an attractive option for businesses looking to optimize their financial performance. Furthermore, a leveraged lease allows companies to leverage their existing capital. By using borrowed funds to finance the acquisition of an asset, companies can maintain their liquidity and invest in other areas of their business. This can be especially important for startups or small businesses that may not have substantial cash reserves. However, there are risks associated with leveraged leases. If the asset does not generate the expected income, the lessee may struggle to make lease payments, potentially leading to default. Additionally, if the asset's value decreases significantly, the lessor may face challenges in recovering their investment. Therefore, it is crucial for companies to conduct thorough due diligence before entering into a leveraged lease agreement. In conclusion, a leveraged lease can be a powerful tool for companies seeking to acquire assets without tying up significant capital. By understanding the mechanics of this financial arrangement, businesses can make informed decisions that align with their strategic goals. As with any financial transaction, careful consideration of the associated risks and benefits is essential to ensure a successful outcome. Overall, a leveraged lease represents a strategic approach to asset acquisition that can enhance a company's operational flexibility and financial health.

杠杆租赁是一种财务安排，允许公司在最小化资本支出的同时获取资产。这种类型的租赁涉及借款资金以购买资产，然后将其租赁给公司。杠杆租赁的独特之处在于它通常涉及三方：出租人、承租人和贷款人。出租人是拥有资产的实体，承租人是使用资产的公司，贷款人提供所需的融资以获取资产。在典型的杠杆租赁中，出租人购买资产，然后在指定期限内将其租赁给承租人。承租人定期支付租金，这通常低于传统贷款支付，因为贷款人分担了资产的风险。这种安排对于希望保留现金流的公司尤为有利，同时仍然可以获取必要的设备或物业。杠杆租赁的一个关键优势是它可以提供税收优惠。由于出租人保留资产所有权，他们通常可以利用折旧扣除。这些税收节省可以以较低的租金形式传递给承租人，使其成为寻求优化财务表现的企业的吸引选项。此外，杠杆租赁允许公司利用现有资本。通过使用借款资金来融资资产的获取，公司可以保持流动性，并投资于业务的其他领域。这对于初创企业或现金储备不丰的小企业尤为重要。然而，杠杆租赁也存在风险。如果资产未能产生预期收入，承租人可能会难以支付租金，可能导致违约。此外，如果资产价值显著下降，出租人可能面临回收投资的挑战。因此，在签订杠杆租赁协议之前，公司进行彻底的尽职调查至关重要。总之，杠杆租赁可以成为公司寻求获取资产而不占用大量资本的强大工具。通过理解这种财务安排的机制，企业可以做出符合其战略目标的明智决策。与任何财务交易一样，仔细考虑相关的风险和收益对于确保成功结果至关重要。总体而言，杠杆租赁代表了一种获取资产的战略方法，可以增强公司的运营灵活性和财务健康。