Rivera López, María Isabel
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Leasing is the leasing that transfers to the lessee most of the risks and rewards of ownership. Equivalent for sale in payment, in which the purchase price of a product is paid over time and with interest. The leased asset is recorded as if the landlord sold it and bought the lessee. To be a finance lease must meet one or more of the following conditions: • The ownership of the asset must be transferred to the lessee at the end of the lease • The contract contains an option to purchase at a reduced price • The lease period is similar to the life of the belonging. • The present value of the minimum lease payments equals to the market value of the leased asset.