medium · Asset-Backed Securities asset-nuances

In an equipment lease ABS, what is the key distinction between the credit analysis of a 'Finance Lease' versus an 'Operating Lease'?

  1. Operating leases carry no credit risk whatsoever, since legal title to the underlying equipment never actually transfers to the lessee.
  2. Operating lease tranches are always structured senior to finance lease tranches within the transaction's contractual interest payment waterfall structure.
  3. Finance leases carry materially higher loss severity because the underlying leased equipment can never legally be repossessed after a lessee default.
  4. Finance leases primarily involve credit risk on the lessee, while operating leases also include significant residual value risk on the equipment.

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