الحد من عدم اليقين.

Lease contracts are vital in reducing uncertainties that can negatively affect a firm's value. 

One significant uncertainty is an asset's residual or salvage value at the end of its useful life or lease term. 

The residual value refers to the estimated worth of the asset at the time of sale or disposal.

When a firm leases an asset, the risk associated with its residual value is transferred to the lessor, reducing the lessee’s exposure to potential market value fluctuations.

Lessors, often better equipped to handle these risks, provide financial stability to lessees. 

The lease contract is an implicit insurance policy, protecting the lessee from residual value risk. 

While this insurance is factored into lease payments, it effectively safeguards the firm’s financial position.

This risk reduction is particularly critical in technology-driven industries where assets, like computers, rapidly depreciate. 

Leasing such assets helps firms avoid financial risks linked to obsolescence. 

Lease contracts stabilize operations and protect a firm’s value from unforeseen risks by reducing uncertainties and ensuring long-term resilience.