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2.2.2
Keuntungan Leasing Bagi Lessee
Menurut
D.Stice,
K.Stice,
Skousen
(p893,
2007)
“There
are
three
primary advantages to the lessee of leasing over purchasing:
1.
No down payment : Most debt-finance purchases price to be
paid
immediately by the borrower. Lease agreement, in contrast, frequently are
structured
so
that
100%
of the value
of
the
property
is
financed
through
the lease.
2. Avoid
risks
of
ownership:
there
are
many
risks
accompanying
the
ownership of property. These risks include casualty loss, obsolescence,
changing
economic
conditions,
and physical
deterioration.
On
the
other
hand, if you own the assets, you`re stuck with it when the market value
declines.
3. Flexibility:
Business
conditions
and
requirements
change
over
time.
If
assets are leased, a company can be more easily replace assets in
response of these changes.
2.2.3
Keuntungan Leasing Bagi Lessor
Menurut
D.Stice,
K.Stice,
Skousen
(p893,
2007)
“The
lessor
also
may
find benefits to leasing its property rather than selling it. Advantages of the lease
to the lessor include the following:
1.
Increased
sales: For the reasons suggested in the preceding paragraphs,
customer may be unwilling or unable to purchase property. By offering
potensial customer the option of leasing its products, a manufacturer or
dealer may significantly increases its sales volume.
2. Ongoing
business
relationship
with
lessee:
When
property
is
sold,
the
purchaser frequenly has no more dealing with the seller of the property.
In
leasing
situations
however,
the
lessor
and
lessee
maintain
contact
over a period of time, and long-term business relationships often can be
established through leasing.
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