medium · Asset-Backed Securities asset-nuances

An equipment lease ABS analyst is comparing a pool of 'finance leases' and 'operating leases'.

Which statement correctly identifies the primary difference in risk assessment?

  1. Finance leases are used exclusively for financing consumer vehicle purchases.
  2. Operating leases are structured like bullet bonds, repaying all principal at maturity.
  3. Operating leases introduce significant 'residual value risk' at the end of the lease term.
  4. Finance leases carry no default risk since the lessee holds an unconditional obligation to pay in full.

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