OPERATING LEASENovember 13th, 2017
FiledNovember 13th, 2017An operating lease is the most common type of agreement used by NHS Trusts, this type of agreement is available for all UK Trusts when acquiring new equipment. Most NHS Trusts use operating leases to ensure “off balance sheet” treatment for accounting purposes. The risks and rewards of ownership remain with the lessor and the residual value in the equipment taken by us must demonstrate true “risk transfer” to the lessee.