出版社：Publishing House of the University of Economics in Katowice
摘要：As practiced in United States in a high residual value car leasing contracts,lessee returns the vehicle at the end of the lease1 . A lessee is responsible for a proper estimation of the residual value only partially. It means that a lessee may be charged for an excess mileage and excess wear-and-tear and personal property taxes,late charges,etc. High residual value contract may be an attractive financing possibility for many types of companies. For example corporations previously financing cars or trucks using credits or standard leasing (with low residual value) had to pay much of an attention,when leasing contract ends. Using high residual value agreements,where is no obligation to be an owner,when leasing contract finishes,corporation may transfer the risk of residual value estimation differences to the producer or lessor. Such kind of the leasing agreement might be defined as the usage of an asset (similar in some aspects to rental) rather than their financing. In some industries or areas of activity it is possible to find high residual value leasing more attractive than others. Frequent car changes,relatively short usage periods (two or three years),high mileage there are indicators determining decisions to use such kind of leasing.
