Operating Leases > End of Lease Options > Leased Assets > Leasing Advantages > a) Operating Leases This is a framework by which CSI Leasing offers its customers the use and enjoyment over all types of tangible and long-life assets (especially those related to computing and telecommunications) for a certain period of time, by means of periodic payments.   b) End of Lease Options The end of lease options offered by CSI Leasing include: • Return of the leased equipment. • Renewal of the lease plan for an additional term. • Acquisition of the leased equipment at fair market value.   c) Leased Assets Computer and telecommunications equipment and equipment related to information technology. Office equipment, copiers and security equipment. Transportation equipment: tractor trailers, delivery trucks, fleets, executive automobiles, service lifts. Machinery. Other. Up d) Advantages of Leasing Fiscal: 100% deductible lease payments Use of assets without the need to pay income tax Financial: Source of additional income Maintain cash flow Maintain liquidity Does not divert working capital Does not affect traditional credit lines Facilitates improved financial planning The accounting registry is outside of the balance Operative: Reduces the risk of technological obsolescence Maintains assets as true assets Possibility to carry out technological planning Constant use of cutting-edge technology Up