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  • Operating leasing (ESA 1995)

Definition: Operating leasing

ESA 1995

The lessee acquires the right to use a durable good for a certain period of time, which may be long or short and not necessarily settled in advance. When the leasing period expires, the lessor expects to receive his good back in more or less the same condition as when he hired it out, apart from normal wear and tear. The lessor is then likely to hire out the good to another lessee or to use it otherwise. Thus, the leasing period does not cover all, or a predominant part of, the good's economic lifetime.
Source:
Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996
Created:
2005-02-02
Updated:
2019-05-10

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