An Operating Lease is often requested when negotiating larger contracts to supply large corporate or government bodies

Operating leases do not appear on the user's balance sheet and must comply with the Statement of Standard Accounting
Practice (SSAP 21).The leasing company does not recover all of their capital investment during the primary lease period and
therefore takes an interest in the residual value of the equipment. This has the effect of reducing the rental amount.

Leasing and FInance Products for the Business User from System Rentals Ltd.