A real property lease is a form of finance which constitutes an alternative to a bank loan, making the following possible:
- use the tax shield by making it possible to treat leasing instalments as tax deductible expenses and shorten the depreciation period,
- finance other projects, with releasing other financial assets previously „frozen” in real properties (improved User’s liquidity),
- efficiently use the assets,
- improve the User’s financial results (leaseback),
- gain tangible benefits through optimised costs.
These benefits are gained while preserving the title to a real property (leaseback) and while being able to actively manage it (commercialising, incurring capital expenditures) and then to dispose of it on previously agreed terms.