Industry Applications
Sector-agnostic in principle — applied with sector-specific structuring where regulatory or operational requirements demand it.
Sector-agnostic in principle — applied with sector-specific structuring where regulatory or operational requirements demand it.
Production equipment, factory and warehouse sale-and-leaseback, technology upgrade programmes that preserve capital for working investment.
Heavy production machinery, automated assembly lines, factory and warehouse real estate, materials handling fleets, sale-and-leaseback of owned plant, and structured refresh programmes for technology that drives productivity but ages quickly.
Manufacturing capital expenditure is lumpy by nature and unforgiving on balance-sheet metrics. The off-balance sheet route restores the operating-lease economics manufacturers relied on for decades — preserving gearing for working capital and acquisition, smoothing expense across the equipment's productive life.
Renewable generation, transmission and distribution assets, storage and efficiency equipment under long-term contracted revenues.
Solar generation, onshore and offshore wind, battery and pumped-hydro storage, grid-scale efficiency equipment, transmission and distribution infrastructure, and contracted-revenue assets operating under PPA or regulated-return frameworks.
Long-duration, contracted-cashflow assets are ideally matched to strategic leasing structures. The L&ELP architecture aligns lease economics with the asset's revenue profile — preserving the project equity for further deployment whilst delivering the financing certainty long-term infrastructure demands.
Medical equipment, diagnostic and treatment programmes, regulator-aligned facility and clinical-services structures.
Diagnostic imaging suites, surgical robotics, laboratory automation, hospital and clinic real estate, ambulance and patient-transport fleets, and integrated facility-plus-equipment structures that align lease terms with regulator licensing and clinical-service contracts.
Healthcare providers face acute capital constraints alongside relentless equipment refresh cycles. Off-balance sheet treatment preserves the gearing and capital ratios that regulators and trust boards scrutinise, whilst the integrated L&ERM risk transfer addresses obsolescence in equipment categories where technological change is fastest.
Fleet, logistics-facility and transport-equipment leasing on cross-border arrangements with multi-jurisdictional documentation.
Commercial vehicle fleets, rail rolling stock, marine vessels, aviation equipment, distribution-centre and last-mile logistics real estate, container fleets, and multi-jurisdictional fleet structures that travel with the business across borders.
Transport assets are inherently mobile and inherently cross-border. The L&ELP single-architecture approach delivers a consistent accounting outcome across every reporting jurisdiction the client operates in — eliminating the patchwork of local structures that conventional transport leasing inevitably produces.
IT infrastructure, data centres, software licensing and intellectual-property monetisation.
Data-centre real estate and equipment, server and storage refresh programmes, enterprise software licensing structures, telecommunications and 5G infrastructure, and IP-monetisation structures that release strategic value from intangibles without transfer of underlying ownership.
Technology obsolescence is the lessor's hardest problem and the sponsor's largest hidden cost. The synthetic route delivers the depreciation and capital-allowance treatment that maximises tax efficiency in fast-cycling equipment, whilst L&ERM transfers obsolescence risk to specialist counterparties who price it correctly rather than punitively.
Commercial sale-and-leaseback, build-to-suit, portfolio recycling and mixed-use development across institutional asset classes.
Corporate sale-and-leaseback of headquarters and operational real estate, build-to-suit acquisitions, hospitality and leisure properties, mixed-use development, industrial and logistics estate, and portfolio recycling for institutional owners seeking capital release without disposal.
Sale-and-leaseback economics were transformed by IFRS 16 and ASC 842 — the disposal gain accelerated, the lease liability recognised, the strategic case eroded. The L&ELP off-balance sheet route restores the original economics: capital released, gearing preserved, predictable occupancy expense, no balance-sheet penalty.