Lease transactions and installment sales are used for equipment investment in general equipment (movables), but "construction costs" and "software development costs" that occur incidentally to equipment investment are not suitable for leasing or installment sales due to their nature and tax considerations. "Payment entrustment transactions" are a scheme that can be utilized for these equipment investments that are difficult to introduce through leasing or installment sales.
Scheme
Benefits
1. Diversification of financing
As it has the same effect as long-term fixed financing, it allows you to preserve your borrowing facility from financial institutions and maintain flexibility in financing.
2. Repayment schedule leveling support
Like leasing and installment purchase transactions, it can reduce initial costs and equalize the financial burden.