Financial leasing

This class includes: medium- and long-term credit through leasing of machinery, equipment, means of transportation and other personal property on a contract basis between tenant and lessee. the lessee undertakes to buy machinery, equipment, means of transportation and other personal property required by the lessee and acquire ownership of leased property. the lessee uses leased property and pay rents throughout the rental period agreed upon by both parties.

This group excludes: operational leasing, see division 77 (Renting and leasing of machinery and equipment (without operators); of personal and household goods; of non-financial intangible), according to type of goods leased.