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- 2013-8-22
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| An operating lease has a fixed lease payment. A finance lease is made up of interest and principal repayment. At the beginning of the lease, the interest and principal repayment is higher than the amount of the least payment. As the value of the underlying asset becomes amortized (smaller) over time, you pay less and less interest on it. Therefore in later years, your interest expense is smaller than the lease payment on an operating lease would be. Hence smaller NI in the beginning and larger NI in the later years for a finance lease. |
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发表于 2013-4-3 03:14
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