Table of Contents
1. EXECUTIVE SUMMARY 5
2. INTRODUCTION 13
- 2.1 The origins of leasing 13
- 2.2 The target audience 14
3 LEASING EXPLAINED 15
- 3.1 What is leasing? 15
- 3.2 Leasing types 16
- 3.2.1 What is Financial Leasing? 16
- 3.2.2 What is Operational Leasing? 18
- 3.2.3 What is Fee per use? 19
- 3.3 Advantages of leasing 20
- 3.3.1 Access to the latest technologies 20
- 3.3.2 Financial advantages of leasing and other options 22
- 3.3.2.1 Cash purchase 22
- 3.3.2.2 Loan purchase 24
- 3.3.2.3 Fee per use 25
- 3.3.2.4 Overdrafts and other banking arrangements 27
- 3.4 Choosing the correct leasing or other financing option 29
- 3.5 The leasing process 34
4 COUNTRY SPECIFICS 38
- 4.1 The US 40
- 4.2 Europe 43
- 4.2.1 France 53
- 4.2.1.1 Accounting 54
- 4.2.1.2 Taxation 55
- 4.2.1.3 Loans 56
- 4.2.1.4 Leasing company example 56
- 4.2.2 Germany 56
- 4.2.2.1 Accounting 58
- 4.2.2.2 Taxation 58
- 4.2.2.3 Loans 59
- 4.2.2.4 Leasing company example 59
- 4.2.3 Italy 59
- 4.2.3.1 Accounting 61
- 4.2.3.2 Taxation 62
- 4.2.3.3 Loans 62
- 4.2.3.4 Leasing company example 62
- 4.2.4 The Netherlands 63
- 4.2.4.1 Accounting 64
- 4.2.4.2 Taxation 64
- 4.2.4.3 Loans 65
- 4.2.4.4 Leasing company example 65
- 4.2.5 Poland 66
- 4.2.5.1 Accounting 68
- 4.2.5.2 Taxation 68
- 4.2.5.3 Loans 69
- 4.2.5.4 Leasing company example 69
- 4.2.6 Spain 69
- 4.2.6.1 Accounting 70
- 4.2.6.2 Taxation 71
- 4.2.6.3 Loans 72
- 4.2.6.4 Leasing company example 72
- 4.2.7 The UK 73
- 4.2.7.2 Taxation 75
- 4.2.7.3 Loans 76
- 4.2.7.4 Leasing company example 77
5 THE INDUSTRY PERSPECTIVE 78
- 5.1 Strategies 78
- 5.1.1 Baxter Capital. 82
- 5.1.2 BPH Leasing 83
- 5.1.3 De Lage Landen International B.V. 84
- 5.1.4 GE Healthcare Financial Services. 87
- 5.1.5 IBM Global Financing. 88
- 5.1.6 Leaseurope 89
- 5.1.7 Medical Device Leasing 90
- 5.1.8 Stryker Financial Services 91
- 5.1.9 Philips Medical Capital 92
- 5.1.10 Siemens Financial Services 95
- 5.1.11 U.S. Bancorp Equipment Finance, Inc 96
- 5.2 Strategy overview. 98
- 5.3 Industry examples. 100
- 5.3.1 Boston Medical Center 100
- 5.3.2 Rockville General Hospital 100
- 5.3.3 Walm Lane Nursing Home 101
6 THE MARKET 102
- 6.1 General market trends 105
- 6.1.1 Countries 105
- 6.1.2 Equipment 105
- 6.1.2 Companies 107
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