Finance vehicles, machinery or equipment without tying up your cash. Sale & leaseback available to free up liquidity on assets you already own.
A business with commercial vehicles needs to regularly renew its fleet without tying up capital each cycle.
Leasing lets you use costly equipment without paying its full price upfront, preserving cash for other needs.
A business already owns an asset (machine, vehicle) and wants to free up liquidity without giving it up: the asset is sold to a lessor and leased back.
With leasing, ownership of the asset stays with the lessor for the duration of the contract, with or without a purchase option at the end. With investment credit, the company owns the asset from purchase.
A business sells an asset it already owns to a lessor, who leases it back immediately. The business keeps using the asset as normal, but receives its value in cash.
Lease payments are generally booked as an operating expense. The precise tax treatment depends on your situation — to confirm with your accountant.