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The two important by-products of the reverse logistics process are:
Tax-Oriented Lease
A lease structured in such a way that the lessor can claim tax benefits, such as depreciation and tax credits.
Financial Lease
A type of lease where the lessee pays for an asset over a period of time, and at the end of the lease term the asset typically becomes the lessee's property.
Lessor
The entity in a lease agreement that possesses the asset and allows the lessee to utilize the asset in return for payments of rent.
Break-Even Lease Payment
The break-even lease payment is the lease payment at which the cost of leasing equals the cost of owning, neither gaining nor losing financially over the term of the lease.
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