Emhjellen, Magne; Lovas, Kjell; Osmundsen, Petter - In: International Journal of Global Energy Issues 33 (2010) 3/4, pp. 139-153
Financial leasing is prevalent in many projects in the oil and energy industries. Examples are tariff payments in existing pipelines, processing tariffs, leasing of rigs and leasing of LNG transportation ships. A common mistake among oil companies in such settings is to treat financial leasing...