1. EXECUTIVE SUMMARY
2. INTRODUCTION
2.1 The origins of leasing 11
2.2 The target audience
3. LEASING EXPLAINED
3.1 What is leasing? 13
3.1.1 Medical Devices Leasing 13
3.2 Leasing types 14
3.2.1 What is Financial Leasing? 14
3.2.2 What is Operational Leasing? 16
3.2.3 What is Fee per use? 17
3.3 Advantages of leasing 17
3.3.1 Access to latest technologies 17
3.3.2 Financial advantages of leasing
and other options 19
3.3.2.1 Cash purchase 19
3.3.2.2 Loan purchase 21
3.3.2.3 Fee per use 22
3.3.2.4 Overdrafts and other banking
arrangements 23
3.3.2.4.1 Overdrafts 23
3.3.2.4.2 Factoring/invoice discounting 23
3.3.2.4.3 Grants 24
3.4 Choosing the correct leasing
or other financing option 25
3.5 The leasing process 28
4. THE INDUSTRY PERSPECTIVE
4.1 Strategies 32
4.1.1 Baxter Capital. 35
4.1.2 BPH Leasing 36
4.1.3 De Lage Landen Int. 37
4.1.4 GE Healthcare Financial Ser. 39
4.1.5 IBM Global Financing. 40
4.1.6 Leaseurope 41
4.1.7 Medical Device Leasing 42
4.1.8 Stryker Financial Services 43
4.1.9 Philips Medical Capital 44
4.1.10 Siemens Financial Services 46
4.1.11 U.S. Bancorp Equip. Finance 48
4.2 Strategy overview. 50
4.3 Industry examples. 50
4.3 Industry examples. 51
4.3.1 Boston Medical Center 51
4.3.2 Rockville General Hospital 51
4.3.3 Walm Lane Nursing Home 52
5. THE MARKET
5.1 General market trends 55
5.1.1 Countries 55
5.1.2 Equipment 55
5.1.2 Companies 56
6. COUNTRY SPECIFICS
6.1 The US 60
6.2 Europe 63
6.2.1 France 73
6.2.1.1 Accounting 74
6.2.1.1.1 By the lessor 74
6.2.1.1.2 By the lessee 74
6.2.1.2 Taxation 75
6.2.1.2.1 For the lessor 75
6.2.1.2.2 For the lessee 75
6.2.1.3 Loans 75
6.2.1.4 Leasing company example 76
6.2.2 Germany 76
6.2.2.1 Accounting 77
6.2.2.1.1 By the lessor 77
6.2.2.1.2 By the lessee 77
6.2.2.2 Taxation 77
6.2.1.2.1 For the lessor 77
6.2.2.2.2 For the lessee 78
6.2.2.3 Loans 78
6.2.2.4 Leasing company example 78
6.2.3 Italy 78
6.2.3.1 Accounting 80
6.2.3.1.1 By the lessor 80
6.2.3.1.2 By the lessee 80
6.2.3.2 Taxation 80
6.2.3.2.1 For the lessor 81
6.2.3.2.2 For the lessee 81
6.2.3.3 Loans 81
6.2.3.4 Leasing company example 81
6.2.4 The Netherlands 81
6.2.4.1 Accounting 82
6.2.4.1.1 By the lessor 82
6.2.4.1.2 By the lessee 83
6.2.4.2 Taxation 83
6.2.4.2.1 For the lessor 83
6.2.4.2.2 For the lessee 83
6.2.4.3 Loans 84
6.2.4.4 Leasing company example 84
6.2.5 Poland 84
6.2.5.1 Accounting 86
6.2.5.2 Taxation 86
6.2.5.3 Loans 86
6.2.5.4 Leasing company example 87
6.2.6 Spain 87
6.2.6.1 Accounting 88
6.2.6.1.1 By the lessor 88
6.2.6.1.2 By the lessee 88
6.2.6.2 Taxation 89
6.2.6.2.1 For the lessor 89
6.2.6.2.2 For the lessee 89
6.2.6.3 Loans 89
6.2.6.4 Leasing company example 90
6.2.7 The UK 90
6.2.7.1.1 By the lessor 92
6.2.7.1.2 By the lessee 92
6.2.7.2 Taxation 92
6.2.7.3 Loans 93
6.2.7.4 Leasing company example
[Fade out table of contents]
