Consequently, a transaction may be a financing lease for secured transactions purposes although not one for tax purposes, or vice versa. States that make general use of transactions in the form of leases as acquisition financing devices not only use different terms to describe these transactions, they also attach different consequences to their deployment.
Los Estados que utilizan de modo general operaciones bajo la forma de arrendamientos como mecanismos de financiación no solo emplean términos diferentes para denominarlas sino que les atribuyen diferentes efectos.