Participant role
IT asset financing, leasing and lifecycle payment
Provides the capital structure under IT estate: operating and finance leases, fair-market-value and dollar-out structures, sale-and-leaseback, device-as-a-service and consumption models, and the end-of-term processes that follow, including return logistics coordination, residual-value setting and disposition of returned units. Financial title, not physical custody, is what the company holds.
How this role is defined
- Qualifying activities
- leasing or financing IT assets; setting and managing residual values; managing end-of-lease return and remarketing; device-as-a-service and subscription hardware.
- Does not qualify alone
- physically processing returned assets; selling used equipment bought at lease end, which is C04; running an OEM take-back programme, which is C10.
- Boundary vs C04
- title held as a financing instrument versus title held as trading stock.
- Boundary vs C10
- an OEM captive finance arm is E13; the OEM's authorised take-back partner is C10.
- B2B scope
- business-to-business only. Activity sold to individual consumers or households never supports this role; a company serving both is admitted on its business-facing evidence alone, with the consumer channel recorded as an attribute of the company, never as grounds for a role.
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