Examlex
Discuss why migration to the United States declined in the 1920s.
Tax-oriented Lease
A lease structured in a way that allows the lessor to claim tax benefits, such as depreciation deductions and tax credits, which are then typically passed on to the lessee in the form of lower lease payments.
Financial Lease
A lease agreement in which the lessee assumes both the risks and rewards of asset ownership, often with an option to purchase the asset at the end of the lease term.
Operating Lease
A lease agreement that allows the use of an asset but does not convey rights of ownership of the asset.
Sale and Leaseback
A transaction where a company sells an asset and leases it back from the new owner, allowing the company to use the asset while freeing up capital.
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