Fund the equipment, property or fleet your business needs without the asset and its debt landing on your balance sheet. The lease economics that accounting reform took away, rebuilt to work under the rules as they stand today.
For thirty years, leasing let a business use an expensive asset without owning it, without the debt appearing on its balance sheet, and without tying up capital it needed elsewhere. Then the accounting rules changed — IFRS 16 in most of the world, ASC 842 in the United States — and within a single reporting cycle almost every lease landed back on the balance sheet.
What changed was the accounting treatment, not the commercial logic. Preserving capital, matching cost to use, and handing the risk of what an asset is worth in ten years to somebody else are as sensible now as they ever were. Delivering that under the rules as they stand takes a structure rather than a rewritten contract, and that is what we build.
Your capital stays free, your gearing stays where your lenders and investors expect it, and the cost sits in operating expense where you can plan around it. Achieved through the structure itself, not through documentation dressed up to look like something it is not.
What the asset is worth at the end, whether it is obsolete by then, and who pays if it is — all moved to A-rated counterparties through L&ERMP. Not held quietly on a lessor's books and recovered through your rental.
L&EGC funds the structure from its own balance sheet, so a term sheet is a commitment rather than an intention. No syndicate to assemble, no repricing a fortnight before completion.
Best Structuring & Risk Transfer Consultants, Global 2025 · Corporate Finance Strategists of the Year 2024/25 · Best Global Project & Corporate Financial Structuring Experts 2024 — one of six international awards to the Leveraged & Equity family since 2021.
