According to the number of leased objects
Equipment leasing: a single one Economic good underlying
Plant leasing: which refers to a set of fixed assets, which also includes movable assets belonging to them.
According to the type of leased property
Consumer goods leasing: that relates to durable consumer goods, e.g. B. televisions
Capital goods leasing: that relates to movable and immovable goods.
According to the obligation character of the leasing contract
Operate leasing that is short-term and comes close to the rental agreement. It relates to universal goods that can be leased without problems and in many cases one after the other.
Finance leasing that is predominantly long-term and within a Basic rental period, which corresponds to 50 - 75 % of the normal useful life, may not be terminated. It can be based on various leasing contracts:
- Leasing contract without option: No agreements or side agreements are made for the period following the basic rental period. Because performance and consideration are equivalent during the contract period, this type of contract is unproblematic.
- Leasing contract with purchase option right: After the end of the basic rental period, the lessee has the option of purchasing the leased property from the lessor.
- Leasing contract with rental option right: With this type of contract, after the basic rental period has expired, the lessee has the option of extending the contract for the basic rental period, whereby the subsequent rent is only 5 % to 10 % of the previous rental.