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According to the text,the three functions of an introduction are
Sale and Leaseback
A financial transaction where an entity sells an asset and immediately leases it back from the buyer, allowing the seller to continue using the asset while freeing up capital.
Leasing Reasons
The motives or considerations for choosing to lease assets, such as financial flexibility, tax advantages, or capital preservation.
Lease-Buy Analysis
A financial comparison used to decide whether to lease or buy an asset based on cost effectiveness over the asset's useful life.
Equipment
Tangible property used in operations, such as machinery, computers, and tools, which has a useful life beyond a single reporting period.
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