Classification Detail
ISIC, Rev. 3 - Code 6591
Hierarchy
Section:
Division:
Group:
Class:
6591 - Financial leasing
Explanatory note
Leasing where the term approximately covers the expected life of the asset and the lessee acquires substantially all the benefits of its use and takes all the risks associated with its ownership. The asset may or may not eventually be transferred.
Exclusion: Operational leasing is classified in division 71 (Renting of machinery and equipment without operator and of personal and household goods), according to type of goods leased.