Portuguese term (edited): Loca��o Simples

This is the expression, if you don't want to use the option you suggested (operational leasing). Some examples:

Global Market... especially those intent on seeing their share prices quoted in foreign financial markets, are moving toward straight leasing arrangements because they are ...
www.bizsites.com/1998/AM98/global.html


Straight leasing..36 mos. (archive)Straight leasing..36 mos. (archive). ...
bimmer.roadfly.org/z3coupe/messages/ archive/msgsy1999w19/797.html


:: PLDT :: business solutions... Types of PLDT offering on CPE: Lease System Equipment (LSE) – Perpetual or straight leasing thus no transfer of ownership. Lease ...
www.pldt.com.ph/prod-serv/business/cpe.htm

Portuguese term (edited): Loca��o Simples

Open Vs. Closed-end Lease Evaluation

OPEN-END (Finance or Capitalized Lease)

The leasing company (Lessor) furnishes the vehicle. The Lessee pays all maintenance and operating costs, state and local taxes, and is entitled to the depreciation. The rental charge is amortized over the lease term. If the vehicle is sold for less than the “depreciated book value”, the Lessee pays the difference between the sale price and “undepreciated book value.” If the sale price exceeds the undepreciated book value, 100% of the excess is returned to the Lessee.
The minimum lease term on cars is twelve months. The minimum lease term on trucks is twenty-four months. Lease term flexibility allows replacement based on usage.
No excess mileage or abnormal wear and tear adjustments at turn-in. Vehicles are sold in “As Is” condition.

CLOSED-END (Net or Walk-away Lease)

Generally offers a lower monthly payment vs. Open-End.
The leasing company (Lessor) furnishes the vehicle and assumes the depreciation. The Lessee pays all maintenance and operating costs.
Specified lease term with possible “early term” adjustments if vehicle is terminated prior to expiration.
Excess Mileage and abnormal wear and tear adjustments are the responsibility of Lessee.
Specified lease term based on time is foundation for replacement.
Lessee insulated from fluctuations of used vehicle market.


Glossário - JKLM
... das dívidas. Locação ("Leasing") - Acordo de aluguer de longa
duração. Locação ... cf. locação simples). Locação directa ...
www.gesbanha.pt/contab/contgf/c_g_jklm.htm - 12k



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Note added at 25 mins (2004-04-13 15:02:40 GMT)
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Open-end lease Sometimes called a finance lease. It usually offers lower payments, but carries a risk for the consumer. Under an open-end lease, the lessee must pay any difference between the residual value of the car as stated in the lease and the fair market value of the car, if lower, at the end of the lease. The lessor pays for the appraisal that sets the value. If the consumer doesn\'t agree with it, the consumer may pay for a binding, independent appraisal by someone agreed to by both parties. Because the lessee is taking on the risk of having to come up with this extra payment, the payments are lower than for a closed-end lease.

http://www.desertschools.org/dsfcu/ds/financialDefinitionsLi...