An Assessment of the Leasing Industry in the Philippines

Authors

Leila Calderon

Abstract

Leasing is the process by which a firm can avail itself of the use of certain fixed assets for which it must make a series of contraCtual~ periodic, tax-deductible payments. The lessee is the receiver of the services of the assets under the lease contract, whereas the lessor is the owner of the assets (Gitman 1987).

Recommended Citation

Calderon, Leila (1993) "An Assessment of the Leasing Industry in the Philippines," DLSU Business & Economics Review: Vol. 5: No. 1, Article 2.
DOI: https://doi.org/10.59588/2243-786X.1439
Available at: https://animorepository.dlsu.edu.ph/ber/vol5/iss1/2