6491 Financial leasing

[0]

Includes

- leasing where the term approximately covers the expected life of the asset and the lessee acquires substantially all the benefits of its use and takes all the risks associated with its ownership. The ownership of the asset may or may not eventually be transferred. Such leases cover all or virtually all costs including interest. [0]

Also includes

[0]

Does not include

- operational leasing, see division 77, according to type of goods leased [0]

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