Classification Detail
CPC, Provisional - Code 81120
Hierarchy
Section:
Division:
Group:
Class:
SubClass:
81120 - Financial leasing services
Explanatory note
Leasing services where the term approximately covers the expected life of the asset and the lessee acquires substantially all the benefits of its use and takes all the risks associated with its ownership.
Exclusion: Operational leasing services are classified in division 83, according to the goods leased.
Correspondence
This code corresponds to the following:
To obtain the full list of correspondences please visit this link