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| Author: | Buhl, H. U. |
| Title: | Finanzanalyse des Hersteller-Leasings = Finance analysis of producer leasing |
| Journal: | Zeitschrift für Betriebswirtschaft
1989 : APR, VOL. 59:4, 421-439 |
| Index terms: | LEASING SALES METHODS FINANCIAL ANALYSIS |
| Language: | ger |
| Abstract: | The paper analyzes strategic aspects of direct (producer) leasing compared to sales of the products. Due to tax advantages it is shown under quite mild conditions that for both the producer and the customer direct leasing is generally better than sales of products. Moreover, for the special case of upfront one-time-payments of leasing rates also financial aspects and generally considerable product-strategic advantages for the producer support the leasing alternative. Finally a number of reasons are discussed, illustrating why "true" direct leasing until today is not so widespread as might be. |
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