The use of leased rather than owned buildings and equipment. This reduces the capital required to run a business, and reduces the risk of loss due to technical obsolescence of the equipment. Because the owner of leased equipment bears this risk, the rental on off- balance-sheet items may exceed the interest and amortization costs of owning them, so that use of off-balance sheet finance lowers current profits.

• finance, public
• financial assets
• financial deregulation
• financial derivative
• financial futures
• financial innovation
• Financial Intermediaries, Managers and Brokers Regulatory Association
• financial intermediary
• financial markets
• financial ratios
• financial repression
• financial sector
• financial security
• Financial Services Act
• Financial Times Actuaries All-Share Index
• Financial Times Actuaries Share Indexes
• Financial Times Industrial Ordinary Share Index
• Financial Times Share Indexes
• Financial Times-Stock Exchange 100 Share Index
• financial year
• financing, official
• fine tuning
• firm
• firm-specific human capital
• first-best