leveraged lease

leveraged lease

glossary /

A lease that is collateral for the loan through which the lessor acquired the leased asset, and that provides the lender’s only recourse for nonpayment of the debt; a lease in which a creditor provides nonrecourse financing to the lessor (who has substantial leverage in the property) and in which the lessor’s net investment in […]

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leveraged lease

glossary / ,

leveraged lease 借贷租赁 附随于借贷的一种融资租赁，旨在减少纳税负担。指出租人以贷款的方式，从贷款人处筹措资金购买租赁物，随即交由承租人使用，由承租人支付租金。在该种租赁中，贷款人向出租人提供无追索权的融资，而出租人实质上对租赁财产进行负债经营，故除所融入的资金外，出租人在租赁中的净投资，在头几年会下降，而在后几年则会增长。由于用来偿付借款利息的资金是典型的应税收入的扣减项目，而承租人的租金又可以视为开支，故这种租赁方式可以起到减少纳税的作用。又作third-party equity lease；tax lease。

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