Terms used in official statistics

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Sale-and-leaseback


Definition:

It is the special kind of financial leasing, of which the leaser buys any investment good from the future leaseholder and next leases its good for him to use, or for collecting profits. The same subject is functioning as a provider and as a recipient, and is obliged to pay leasing installments for the new owner. The user unlocks capital frozen before in investment goods, and still is using these goods. Leasing installments become tax deductible expenses for the user.


Contact person on methodology:
Karolina Szlesinger
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