What We Lease, and to Whom
The structure works for almost any substantial asset. What changes by sector is the detail — the regulator, the refresh cycle, and how quickly the asset loses its value.
The structure works for almost any substantial asset. What changes by sector is the detail — the regulator, the refresh cycle, and how quickly the asset loses its value.
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 spend arrives in large, irregular lumps and lands badly on the ratios your lenders watch. Keeping the asset off the balance sheet leaves that borrowing capacity free for working capital or an acquisition, and spreads the cost across the years the machine actually earns its keep.
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.
Assets with long lives and contracted income suit this particularly well, because the lease payments can be shaped around the revenue the asset actually produces. The equity you would otherwise sink into it stays available for the next project.
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 combines tight capital with equipment that dates quickly. Keeping it off the balance sheet protects the ratios regulators and boards examine, and the obsolescence risk — the real cost in imaging and robotics — moves to counterparties who price it properly rather than punitively.
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.
Vehicles, vessels and rolling stock cross borders by design, and conventional leasing answers that with a different arrangement in every country. One structure gives you the same accounting treatment everywhere you report, rather than a patchwork to reconcile each year end.
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.
Nothing loses value faster, and that risk is normally buried in the rental where you cannot see it. The synthetic route gives you the depreciation and capital allowances of ownership on kit that turns over quickly, while the obsolescence risk sits with specialists rather than with you.
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.
Selling your premises and leasing them back used to release capital cleanly. The accounting changes took much of that away — the gain accelerated, the lease recognised as a liability, the case weakened. The off-balance sheet route restores it: capital released, gearing untouched, occupancy cost predictable.
The structures described on this page are indicative and are provided for general information. Availability, terms, accounting treatment and tax outcomes are determined case by case and depend on the asset, the jurisdiction and the client's own reporting framework. Nothing on this page constitutes accounting, tax or legal advice, and clients should satisfy themselves and their auditors independently before proceeding. Nothing on this page constitutes an offer, an invitation, or a commitment to provide finance.