Strategic Leasing Architecture
Operating- and synthetic-lease economics, re-engineered for IFRS 16 and ASC 842. The off-balance sheet outcome restored — delivered by a single family of architects, risk specialists and principal capital.
Operating- and synthetic-lease economics, re-engineered for IFRS 16 and ASC 842. The off-balance sheet outcome restored — delivered by a single family of architects, risk specialists and principal capital.
For more than three decades, the operating and synthetic lease were the most effective off-balance sheet financing techniques in international finance. IFRS 16 and ASC 842 ended that era within a single accounting cycle — yet capital preservation, expense matching and the transfer of residual risk remain among the most efficient financing mechanisms ever engineered. What is required is a method of delivering that economics within the modern framework. Leveraged & Equity Lessor Partners exists to deliver it.
The classical lessor outcome restored — capital preserved, gearing protected, predictable operating-expense treatment. Delivered through proprietary structure, not retrofitted documentation.
Residual, obsolescence and credit risk transferred to A-rated counterparties via L&ERM — never warehoused on the lessor balance sheet, never priced into the rental as a hidden premium.
L&EGC funds the structure as principal — not on a best-efforts basis. Closing certainty travels with the term sheet: no syndication risk, no last-minute repricing.
The methodology that the Leveraged & Equity family brings to every L&ELP engagement is independently recognised — multiple awards for capital structuring, risk transfer and financial advisory across Europe and globally since 2021.
