Leasing as a

form of credit
Dolia Alina
6.03.073.030.20.2
LEASING | APRIL 2021

Definition
Types of leasing
Basic elements of leasing operations
Leasing cost
The benefits of leasing
The disadvantages of leasing

Сontent
 Definition

Leasing is an investment tool that allows an

enterprise, without attracting its own resources,
to modernize fixed assets and get new necessary
equipment or other non-consumable items.
Leasing is a type of financial services, a form of
lending for the acquisition of fixed assets by
enterprises or very expensive goods by
individuals.

LEASING | APRIL 2021

 Types of leasing

short-term rent (renting) - for a

period from one day to one year;
medium-term rent (highing) -
from one to three years;
long-term lease (leasing) - from
three to 20 years.

The purpose of leasing for the enterprise is to

expand production, modernize technologies,
which will lead to an increase in profits.
LEASING | APRIL 2021
LEASING | APRIL 2021 THE OBJECT OF THE TRANSACTION
transport (car), communication equipment (satellites),
agricultural (tractors), construction (cranes)

THE SUBJECT OF THE TRANSACTION

Basic elements
leasing firms and companies;
manufacturing (industrial and agricultural), trade and

of leasing
transport enterprises and the population
(lessees or tenants)
commercial and investment banks
operations LEASE PAYMENTS

LEASING SERVICES
 Any lease payment includes the following elements:

DEPRECIATION

PAYMENT FOR RESOURCES

ATTRACTED BY THE LESSOR TO
CARRY OUT THE TRANSACTION

LEASE MARGIN, INCLUDING THE

LESSOR'S INCOME FOR THE
SERVICES RENDERED (1-3%)

RISK PREMIUM

Leasing cost LEASING | APRIL 2021

 The benefits of leasing

LEASING ASSUMES 100% THERE IS A POSSIBILITY

LENDING AND DOES NOT OF CONSTANT
REQUIRE IMMEDIATE START UPDATING OF
OF PAYMENTS EQUIPMENT. THE
ENTIRE RISK OF
OBSOLESCENCE OF THE
EQUIPMENT LIES WITH
A LEASE CONTRACT IS A LEASE AGREEMENT IS
THE LESSOR
MUCH EASIER TO MORE FLEXIBLE THAN A
OBTAIN THAN A LOAN. LOAN
 IF THE LEASE
LEASING | APRIL 2021
AGREEMENT HAS NOT
YET EXPIRED, AND THE
EQUIPMENT IS ALREADY
OUTDATED, THE LESSEE
STILL PAYS THE RENT
FOR THIS OUTDATED
EQUIPMENT;
IF THE OBJECT OF THE LEASE
AGREEMENT IS A LARGE AND

The UNIQUE OBJECT, THEN DUE TO

THE WIDE VARIETY OF TERMS OF

disadvantages LEASE TRANSACTIONS,

PREPARATION OF LEASE

of leasing
AGREEMENTS REQUIRES
CONSIDERABLE TIME AND
MONEY.
 Conclusion

The advantage of leasing in comparison with other

methods of investment is that an entrepreneur can
start his own business with only a part of the funds
necessary for the purchase of premises and
equipment. In addition, enterprises are provided not
with monetary funds, control over which is not
always possible, but directly with the means of
production.