medium · Asset-Backed Securities

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 only used for consumer vehicles.
  2. Operating leases are structured like bullet bonds.
  3. Operating leases introduce significant 'residual value risk' at the end of the lease term.
  4. Finance leases have no default risk.

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