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In rats,boxing (rearing up and pushing with the forepaws) is usually a sign of
Capital Leases
A lease that transfers substantially all risks and rewards of ownership of the asset to the lessee, effectively treated as a purchase.
Operating Leases
Leases where the lessor retains ownership of the asset, and the asset is returned after the lease term; typically involves equipment and property.
Direct Financing Capital Lease
A type of lease in which the lessor finances the leased asset, and all risks and rewards of ownership are transferred to the lessee, without actual transfer of ownership.
Finance Lease
A type of lease in which the lessee effectively takes on all the risks and rewards of ownership, though legally the asset remains owned by the lessor.
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