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» Personal Loan No Credit Check, Online Economics » Management economics » Topics begins with S » Sale lease baking
Sale lease baking, Sale and lease baking and back renting sales are synonymous designations of a special form of the leasing, with which an organization sells a real estate or also a Mobilie to a leasing company and for further use at the same time again back leases it.
Advantage of sale and lease bake for the enterprise is uncovering so-called quiet reserves in the fixed assets. Sale and lease bake business is frequently completed within the real estate range, in order not to have to pay with transfers of property (e.g. on following generations) the normal amounts then due inheritance or of the tax on donations inter vivos to the tax office.
By the purchase price the enterprise capital can the object set free and increased at short notice its liquidity, can however further use. Unfavorably the current payments of the leasing installments in the consequence can affect themselves. Besides the enterprise of any more owners is not and does not participate thereby in future increases in value, it is, the enterprise a Kaufoption at the real estate to the fiscal net book value when running negotiated and notices these.
Also municipalities sell buildings in SLB business and lease these back. Motivation is usually the income of the so-called bar value advantage, the difference between proceeds of sale and the accumulated leasing fees. Lessees are with these business donations, which are received these business, in order to have to pay lower hereditary spare taxes. The bar value advantage is the sharing of the municipality at that tax saving. Public SLB is similar to the CROSS on-board he leasing.
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