Operational leasing makes the client's cash flow more transparent because payments are constant over the contractual period, without any unpleasant surprises coming at the end.  By smoothing out spending on such a high-cost part of business, it will help you to reliably compile budgets over a long period.  For this reason it is also suitable for budgetary organizations.  It offers you the possibility of planning simple and transparent costs for the fleet and its operation as well as coverage for the financial risks associated with the fleet.  It is definitely the way to 100% guarantee the costs and risks of fleet management for the optimal price.

In addition you save time because no 'risk items' are added to your accounting.  There is no special reporting to deal with and you have more time for your business-related activities.

The IAS 17 international standard which regulates accounting standards in Europe does not regulate Closed Calculation directly, but it clearly defines operational leasing as a transfer of risk and revenue on the part of the lessor and costs on the part of the lessee.

When using the fixed-rate closed calculation settlement is made upon expiry of the contract for actual mileage and damage to the vehicle (not at early termination or in the case of theft of or damage to the vehicle).

Operational leasing makes it possible to include the fleet in the company's costs.  It is better to lease than own vehicles and pay for service.  Regarding taxes, monthly lease payments are a tax deductible item.

You only pay the guaranteed part of the total value of the vehicle.

Fleet renewal and cost projections are faster and easier.

The contract can be signed for a significantly shorter time period than the duration of the vehicle's depreciation period in accordance with current legislation and the rate of vehicle replacement can be guaranteed.  If a company has vehicles in its assets, their replacement is optimal only after five years.

Nowadays operational leasing offers more advantages than financial leasing due to the Income Tax Act.