What are the types of leasing

Types of leasing - forms of leasing

Most people immediately think of cars when they think of leasing. That is also perfectly correct; after all, there are different types of leasing for motor vehicles. However, there are other forms of leasing beyond the various types of car leasing. A basic distinction is made between finance leasing and operating leasing, which differ mainly in terms of their duration and the leased objects. In contrast to finance leasing contracts, operating leasing contracts usually have a very short basic term and can be terminated flexibly.

In addition to the basic types of leasing of finance leasing and operating leasing, there are other forms of leasing, of which you will find an introductory overview below.

1. Equipment leasing and real estate leasing

Equipment leasing refers to the leasing of movable objects belonging to the company's fixed assets, such as telephone systems or cars. Real estate leasing relates to immovable goods, such as land and office buildings.

2. Capital goods leasing and consumer goods leasing

Consumer goods leasing, like movables leasing, is one of the leasing types for cars. Consumer goods leasing relates primarily to cars, while capital goods leasing relates to objects such as office equipment, aircraft and machine tools. However, some high-quality consumer goods can be assigned to both capital goods leasing and consumer goods leasing.

3. Manufacturer leasing and dealer leasing

A distinction is made here between direct and indirect manufacturer or dealer leasing. In indirect manufacturer / dealer leasing, a company takes on the role of the lessor linked to the supplier. With direct manufacturer / dealer leasing, the supplier himself takes on the role of the lessor.

4. Sale-and-lease-back procedure

The sale-and-lease-back procedure is a special form of leasing. Here the lessee sells an object to the lessor (sale) and then leases it back (lease-back). The purpose of the sale-and-lease-back procedure is to maintain or improve the company's liquidity.

5. Types of leasing cars

There are many types of leasing for cars. The types of car leasing can be undertaken via finance leasing as well as operating leasing and form the majority of the equipment leasing sector. When it comes to car leasing types, there are considerable differences between the leasing contracts that offer a different range of services.