Finance lease is a type of lease - the other being an operating lease.
A finance lease (also called a capital lease) effectively allows a firm to finance the purchase of an asset, even it, strictly speaking, the firm never acquires the asset.
Typically, a finance lease will give the lessee control over an asset for a large proportion of the asset's useful life, providing them to benefits and risks of ownership.
If you need to buy equipment why not Lease it?
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