The key feature of Finance or Capital leasing is that companies have full use of the equipment without all the associated burdens of ownership.

The period of the lease is normally matched to the useful life expectancy of the equipment and once that term is expired the equipment is returned to the leasing company.

This type of lease is flexible enough to allow a customer to upgrade all or part of the equipment at any time during the lease and for profit making companies there are also valuable tax benefits.