(1)The nature of the equipment is not changed. The equipment is still used by the lessee.
(2) The lessor pays the price for equipment assignment in a lump sum. The lessee can get a big cash flow to improve its financial structure quickly.
(3) The lessee may choose financial leasing mode to rent the equipment, which can turn short-term liability to long-term liability to improve the liability structure quickly.
(4)The lessee may choose operating lease mode to rent the equipment. The equipment project is not listed in the balance sheet of the business, which can reduce the liability asset ratio quickly.
(5) The rent during the lease term is determined by the lessor and the lessee through negotiation, which will have a better tax saving or postponing result.
(6)After the expiration of the lease term, the lessee buys back the equipment again according to the agreement and will hold the ownership of the equipment again.