#isic6491 - Financial leasing
- Description
- Also in #isic649 - Other financial service activities, except insurance and pension funding activities
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#isic6491 - Financial leasing
This class includes:
- leasing (#cpc7114) where the term approximately covers the expected life of the asset and the lessee acquires substantially all the benefits of its use and takes all the risks associated with its ownership. The ownership of the asset may or may not eventually be transferred. Such leases cover all or virtually all costs including interest.
This class excludes:
- operational leasing, see division #isic77 - Rental and leasing activities
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For the correspondence with CPC: #isic6491 - Financial leasing (Ens Dictionary).
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