Some examples and use cases from the internet:

Some examples and use cases from the internet:

• A financial lease is an alternative to lending as a method of financing the purchase of machinery and equipment.
• On March 2003 the Council signed a contract for the construction and acquisition of the LEX building in Brussels through a financial lease.
• A financial lease therefore functions as a loan by the lessor to enable the lessee to purchase a given asset.
• The lease company will provide the aircraft supplied to ČSA to be used under a financial lease for a period of 10 years;
• Assets acquired under a financial lease are recorded as if the user becomes the owner when he takes possession of the goods.
• new or existing fixed assets acquired by the user under a financial lease;
• During 2003 has the Parliament bought the Konrad Adenauer building which has been held under a financial lease since 1986.
• The guaranteed bank credit in the amount of EUR 20,8 million was abandoned because ČSA was able to secure a financial lease provided by [...].

• For example, it may be appropriate to depreciate separately the airframe and engines of an aircraft, whether owned or subject to a finance lease.
• The cost of an item of property, plant and equipment held by a lessee under a finance lease is determined in accordance with IAS 17.
• An operating lease is a lease other than a finance lease.
• The result had been that the total finance lease liability had been understated at 31 December 2002 by EUR 188.6 million.
• Under IFRS or compatible National GAAP, 'finance lease receivables' are as defined in IAS 17.
• The present finance lease meets this requirement.
• On 21 September 2005 the Commission signed a 27 year finance lease contract for a building in Brussels valued to EUR 50 million.
• In the case of a finance lease, the underlying asset may be either tangible or intangible.