What Is an Attach Rate?

Surcharge is a method of calculating high rents. Surcharge rate refers to the addition of a specific surcharge to the lease purchase cost. The general leasing company does not publish the value of the additional interest rate, but its value is usually the lessor's tax rate.

Additive rate method

The additional rate method refers to the method of calculating the rent by adding a specific ratio to the equipment price or estimated cost of the leased asset. The specific ratio consists of operating expenses and

After the principal and interest are distributed on a periodic basis, each period of rent is added to the additional cost, and the interest is calculated at a fixed rate using simple interest. On the surface, interest rates are not high. In fact, the rent and total rent of each period are very high due to additional costs. This calculation method is generally used when operating leases or using special lease items, because the tax system for operating leases and financial leases is different. Leasing companies provide some additional services when obtaining certain lease items. To increase the cost, the rental income should be increased.

The expression of the rent R per period is:

R = P × 1 + N × i / N + P × r

Where P-the price of the leased asset N-the number of lease periods i-the discount rate r-the additional rate

Convenient simplified formula: R = P (1 / N + i + r)

Example: The leasing company plans to lease a piece of equipment to an enterprise. The price of the equipment is 680,000 yuan, the lease period is 5 years, and the rent is paid at the end of each year. The discount rate is 10% and the additional rate is 4%. ?

solution:

= 23.12 (ten thousand yuan) ^[1]