f0a0e14e_Practical_Law___Topic__Resource_Type
[0] 11 [Title] Equipment Lease: Types of Leases This Note contains an overview of the various types of equipment leases from the state law (Uniform Commercial Code), federal tax and accounting perspectives. This Note compares and contrasts the main types of equipment leases, including UCC true leases, UCC finance leases, leases intended as security, true tax leases, operating leases, capital leases (sales-type and direct financing), TRAC leases, synthetic leases and leveraged leases. [Date] Maintained [Resource Type] 
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