North American Product Classification System (NAPCS) Canada 2017 Version 1.0

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North American Product Classification System (NAPCS) Canada 2017 Version 1.0
Introduction
Hierarchical structure

761413 - Financial leasing

This subclass comprises leases in which the lessor is providing a financial service to enable the lessee to enjoy the benefits of ownership of the leased asset. A lessee has the option of purchasing the machinery and equipment after the lease term has been completed, at an agreed price. With a finance lease the equipment appears on the lessee's balance sheet, as it is viewed as a purchase. Also known as capital lease.

Display definitions Display structure
North American Product Classification System (NAPCS) Canada 2017 Version 1.0 - Classification structure
Code Detail
7614131Financial leasing, motor vehicles Financial leasing, motor vehicles
7614132Financial leasing (except motor vehicles) Financial leasing (except motor vehicles)
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