What is 'tax deferral' as a benefit in leveraged leasing?
-
A
The ability to use accelerated depreciation and interest deductions to defer taxable income to later years, generating interest-free use of deferred taxes
-
B
Paying lease taxes in installments instead of upfront
-
C
Deferring sales tax on equipment purchases to lease end
-
D
Postponing recognition of lease income until cash is received