Leasing and its applicability in the national context
Leasing and its applicability in the national context
DOI:
https://doi.org/10.51473/rcmos.v1i2.2025.1849Keywords:
Leasing; Commercial Leasing; Lessor; Lessee;Abstract
This article presents information from a study conducted on the financial operation known as Leasing. It explains the origin of this Commercial Leasing process, going through historical facts that show events that can be considered the origins of the idea of the model itself, up to the events that were the key point for the model used worldwide. Next, this operation in Brazil is discussed, how it came to the country and how it was regulated through Laws and Resolutions. Understanding the origin and regulation, it comments on how the method works, what types of Leasing are used and how they are applied, showing all phases from beginning to end.
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References
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Copyright (c) 2025 Felipe Martins Martins, Patrícia Sosa de Mello (Autor)
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