The term leasing comes from the English word "Leasing" - rent. In English there is a notion of operational and financial lease. Operational leasing corresponds to the concept of an ordinary lease in Russian legislation, and financial leasing - financial lease, or leasing. Therefore, using the term "leasing" in relation to Russia, we mean the financial lease or what corresponds to the English "Financial LEASING".

Leasing (According to the Federal Law "On Leasing") - the type of investment activity for the acquisition of property and transferred it on the basis of a lease agreement to individuals or legal entities for a certain fee for a certain period on certain conditions, due to the contract, with the right to redeemed property by the lessee. Consequently, leasing is a type of entrepreneurial activity aimed at investing funds in the acquisition of property to property and transfer it to rent.

Leasing relations are considered legislation as investment And carried out within the triangle: supplier (manufacturer) - the lessor (investor) - the lessee (user).

Leasing - This is a complex of property relations arising in connection with the acquisition of property and the subsequent transfer of it to temporary use.

This is a financial lease agreement on which the lessee (tenant) can use the property belonging to the lessor (landlord) and acquired by order of the lessee for a certain periodic fee. The most important element of this contract is that legal property(Saved leased company) separated from the economic use of the asset (owned by the tenant). The leasing company is interested in the ability of the tenant to carry out a rent, and not its credit history, assets or equity. Such an agreement is especially convenient for new, small or secondary enterprises that have no long financial history. Providing a transaction is the leasing property itself.

In other words, the leasing company (lessor) at the request of the lessee acquires property (equipment) and gives us to the condition of compulsory gradual redemption during the term of the contract. In fact, the role of the lessor is to finance the purchase of property and ensure its delivery, installation, setup and startup. The ownership of the transferred property remains behind the leasing company until the moment of complete calculation under the contract.

The enterprise or entrepreneur is not at all necessary to have property to work and make a profit. It suffices to have the right to use this property for a certain period. This is especially important for those enterprises that do not have the necessary means to acquire equipment to property. The leasing mechanism allows them to acquire the right to use the equipment for a certain period for the estimated rent. An option is also envisaged when the equipment goes into the ownership of the enterprise after the expiration date of use.

Civil Code Russian Federation Determines leasing as a financial lease (Art. 665, 666):

"Under the financial lease agreement (leasing), the Landlord undertakes to acquire property in the owned by the tenant from a certain seller and provide a tenant this property for a temporary possession and use for entrepreneurial purposes. The landlord in this case is not responsible for the choice of the subject of the lease and the seller.

The financial lease agreement may be provided for that the selection of the seller and the purchased property is carried out by the landlord.

The subject of the financial lease agreement There may be any inaccessible things used for entrepreneurship, except land plots and other natural objects. "

Leasing objects

The leasing object can be movable and real estate.

Movable property - All that does not apply to real estate: machinery, equipment, means of computing equipment, vehicles, etc.

Real estate: buildings, facilities, aircraft, sea ships, in-house vessels, space objects.

Agricultural machinery, construction and road equipment, vehicles and aviation equipment, telecommunication equipment are most popular as leased objects. Significant share of special equipment for mining, oil and gas industry.

Leasing Subjects

As for the leased entities, classic leasing It provides for a tripartite nature of relationships, that is, three subjects are involved in the leased transaction. Subjects of leasing can be residents or non-residents of the Russian Federation. The composition of leasing entities is reduced to two, if the seller and the lessor are the same face.

Lessinator (Landlord) - a person who specifically acquires property to give it to temporary use;

Lessee (tenant) - persons receiving property for temporary use;

Seller (supplier) - a person selling property that is the object of the transaction.

The participation of three subjects in the leasing transaction is a distinctive feature of the financial lease from ordinary.

In ordinary rental participate Only two subjects:

Landlord;

Tenant.

Also, with ordinary lease, the landlord acquires the equipment at its own risk, and not by order of the tenant. With such a lease, the same equipment can lease several times.

Operational leasing

Operational (service) leasing - This is an agreement, the period of which is less than the full depreciation period of the leased asset (as a rule, from 1 year to 3 years). At the same time, the fee provided for by the contract does not cover the total value of the asset, which causes the need to take it into lease several times.

The most important distinctive feature of the operational leasing is the right of the tenant to early termination of the contract. Such agreements may also provide for the provision of various installation services and the current maintenance of rental equipment. From here the second, frequently used name of this form of leasing-service. At the same time, the cost of the services provided is included in the rent or is charged separately.

The main objects of operating (service) leases include quickly obsolescents (computers, copying and multiplication techniques, various types of office equipment, etc.) and technically complex, requiring permanent service (cargo and passenger cars, air air traffic, railway and sea transport, Construction machinery) Types of equipment.

It is easy to see that in general the conditions for operational leasing are more profitable for the tenant.

In particular, the possibility of early termination of the contract makes it possible to get rid of morally obsolete equipment and replace it with a higher-tech and competitive. In addition, in case of adverse circumstances, the company can quickly collapse this species Activities, ahead of schedule, returning the corresponding equipment to the owner, and significantly reduce the costs associated with the liquidation or reorganization of production.

In the event of one-time projects or orders, the operational leasing exempts from the need to purchase and subsequent content of the equipment, which will not need in the future.

The use of various service services provided by the leasing company either manufacturer of equipment often allows you to reduce the cost of current maintenance and the content of relevant personnel.

The reverse side of these advantages are:

Higher than with other lease forms, rent;

Requirements for making advances and prepayments;

The presence in contracts for claims to pay offensions in case of early termination of the lease;

Other conditions designed to reduce and partially compensate for the risk of property owners.

Currently, this form of leasing has not received due development in the Russian Federation. Moreover, according to the legislation, the operational leasing is interpreted as short-term lease and regulated by the Civil Code of the Russian Federation. Accordingly, it does not affect the federal law "On the financial lease (leasing)" and it does not apply to the benefits provided for by this law.

financial leasing

Financial leasing - Agreement providing for a special acquisition of an asset to property with subsequent rental (temporary use) for a period close to the term of its useful service (depreciation). Payments for such an agreement, as a rule, provide the lessor a complete reimbursement of the cost of purchasing an asset and the provision of other services, as well as relevant profits.

Upon expiration of the transaction, the lessee can return the asset to the owner, conclude a new leasing agreement or buy a leased object at the residual value.

Objects of financial lease include real estate (land, buildings and structures), as well as long-term assets of industrial purposes. Therefore, it is also often called capital ( capital Lease).

In contrast, the operational financial leasing significantly reduces the risk of property owner. In fact, its conditions are largely identical to the contracts concluded when receiving bank loans, as provided for:

Full or almost complete refund of the cost of equipment;

Making a periodic fee, including the cost of equipment and the income of the owner (in fact - the main and percentage);

The right to declare a tenant bankrupt in case of its inability to fulfill the concluded agreement, etc.

Financial leasing is the basis for the formation of other forms long-term rent. - Return and separate (with the participation of the third party).

Returnal leasing It is a system of two agreements in which the owner sells equipment to the ownership of the other party with the simultaneous conclusion of the Treaty on its long-term lease from the buyer. As a buyer, commercial banks, investment, insurance or leased companies are usually advocated here. As a result of this operation, only the owner of the equipment is changing, and its user remains the same, having received at its disposal additional means financing. Investor, in fact, credits the former owner, receiving as to ensure the right of ownership of his property. Such operations are often carried out in a business recession, in order to stabilize the financial situation of enterprises.

Another kind of financial leasing is his separatethe form involving participation in the transaction of the third party - investors, as banks, insurance or investment companies are usually opposed. In this case, the leasing company, having previously concluded a contract for the long-term rental of some equipment, acquires him to the property, paying part of the cost due to borrowed funds. As a provision of the received loan, acquired property is used (as a rule, the mortgage is made on it) and future rental payments, the corresponding part of which can be paid to the tenant directly to the investor. At the same time, the leasing firm enjoys the advantages of the tax sewage arising in the depreciation process of equipment and repayment of debt obligations. The main objects of this form of leasing are expensive assets, such as mineral deposits, equipment for mining industries, construction equipment, etc.

For Live lying The tenant concludes a leasing agreement directly with the manufacturer (ie directly) or a leasing company created with it. The largest manufacturers are world market leaders, such as IBM, Xerox, Gatx, BMW, Caterpillar et al., are founders of their own leased companies through which they carry out the promotion and marketing products in many countries. Domestic enterprises come in the same way. Many names of Russian leasing companies themselves speak for themselves, for example: "KAMAZ-Leasing", "Ilyoshin Finance Co.", "Tupolev", etc.

Sometimes leasing is carried out not directly, but through the mediator. At the same time, the contract provides that in the case of temporary insolvency or bankruptcy, the leasing payments must come to the main lessor. Such transactions were called "SUBLISING" Subleasing).

Interpretation of leasing, carrying out such operations and their legal regulation In the Russian Federation, have a certain specificity. According to the legislation (Art. 665 of the Civil Code of the Russian Federation) under the financial lease agreement (lease agreement), the Lessant undertakes to acquire property with the tenant property from a certain seller and provide this property for a temporary possession and use for entrepreneurial purposes.

Thus, under leasing in the Russian Federation, only financial leases are legally recognized, for which the following specific features are characterized:

The third mandatory participant - equipment supplier;

The presence of a complex of contractual relations;

Special acquisition of equipment for putting it into lease;

Active role of the lessee;

Mandatory use of the leased business objective.

Legal regulation of leasing in the Russian Federation is carried out on the basis of the Civil Code of the Russian Federation, the Federal Law of October 29, 1998 No. 164-FZ "On Financial Lease (Leasing)" with subsequent changes and additions, as well as the Tax Code of the Russian Federation.

According to Art. 3 of this law Lessing There may be any inaccessible things (enterprises, property complexes, buildings, structures, equipment, transport, movable and real estate, etc.) used for entrepreneurship.

The subject of leasing in the Russian Federation cannot be:

Land plots and other natural objects;

Property seized from turnover or limited in circulation;

The results of intellectual activity.

In accordance with Art. 4 of the Law "On Financial Rental (Leasing)" leasing entities are:

The lessor is a natural or legal person who, through attracted and (or) own funds, acquires the property during the implementation of a lease agreement and provides it as a leased to the lessee for a certain fee for a certain period and under certain conditions for temporary possession and use with the transition or without transition to the lessee ownership of the right to lease;

The lessee is a physical or legal person who, in accordance with the lease agreement, is obliged to accept the subject of leasing for a certain fee, for a certain period and under certain conditions for temporary possession and use in accordance with the lease agreement;

The seller is a physical or legal person who, in accordance with the contract of sale and sales contract, sells a leaser for the term of the leased. The seller is obliged to transfer the subject of leasing to the lessor or the lessee in accordance with the terms of the contract of sale. The seller can simultaneously act as a lessee within one leasing legal relationship.



Leasing

Leasing

Definition of leasing, types of leasing, leasing contract

Information about the determination of leasing, types of leasing, leasing

financial leasing

Financial leasing is characterized by the fact that the period for which property is transmitted to temporary use is approaching the duration of its operation. The main responsibilities for property (maintenance, repair, insurance) are shifted by the user and supplier.

Financial leasing is a long-term lending. The difference from long-term lending consists in the transition of ownership of an object - upon completion of the last payment.

The subject of financial leases can be any inaccessible things (buildings, structures, equipment, cars, including enterprises) that can be used for business activities. But the subject of financial leasing can not be land plots and other natural objects.

Financial leasing agreement

Financial leasing contract is required, regardless of its term, is writing. In addition to the basic leasing deal, participants in these legal relations can enter into other mandatory (purchase and sale) and related treaties (on attracting funds, guarantees, guarantees and other).

In the financial lease agreement, data relating to the leased property must be specified. In the case of their lack-in-law, it is not legal force.

Based on the lease agreement:

The lessor undertakes:	The lessee undertakes:
Purchase from a certain seller to the ownership of a certain property for its transfer for a certain period for a certain period, under certain conditions as a leased leaseholder; Perform other obligations arising from the content of the lease agreement.	Adopt the leased object in the manner prescribed by the specified lease agreement; Pay the leasing payments in the manner and in terms of the time provided by the lease; At the end of the term of the leasing concession, return the subject of leasing, unless otherwise agreed upon by the specified lease agreement, or acquire the subject of leasing to the property on the basis of the purchase transaction - sales;

Disputes arising from the agreement are considered in the Arbitration Court.

Operational (service) leasing

Operational (service) leasing on the duration is much shorter than the shelf life of the equipment, and the size of the user's payments is much higher than in financial leasing.

Operational leasing is an agreement on the current rent. As a rule, the term of such a contract is less than the full period Wear leased funds. Thus, the rent provided for by the contract does not cover the full value of the leased object, which causes the need to pass it into leasing several speed flow / p\u003e

The most important distinguishing feature of the operational leasing is the right of the tenant to early termination of the contract. Such contracts may also provide for the specification of various installation services and current maintenance of equipment surrendered in the Rentau. From here and the second, the frequently used name of this form of leasing - service. At the same time, the cost of the services provided is included in the rent or is charged separately.

The main objects of operational leasing include rapidly obsolete equipment (computers, copying and multiplication, other types of office equipment) and technically complex requiring permanent service (cargo and passenger cars, air airliners, railway and sea transport) various types of vehicles.

In general, the conditions for operational leasing are more beneficial for the tenant. In particular, the possibility of early termination of the rent makes timely getting rid of the morally obsolete equipment and replace the more high-tech and competitive. In addition, in case of adverse circumstances, the tenant can quickly terminate this type of activity, ahead of schedule returning the appropriate equipment to the owner, and significantly reduce the liquidation or reorganization of production.

In the case of the implementation of one-time projects or orders, the operational leasing exempts from the need to purchase and subsequent content of the equipment, which will not be needed in the future.

The use of various service services provided by the lessor or manufacturer of equipment often reduces costs The current maintenance and content of the relevant personnel.

Disadvantages of operational leasing:

higher than with other lease forms, rent;

requirements for making advances and prepayments;

the presence in contracts for the fees to pay offensions in the event of early termination of the rent;

other conditions designed to reduce and partially compuctance owners of property.

Returnal leasing

Returnal leasing is a system of two agreements in which the owner sells equipment to the ownership of the other party with the simultaneous conclusion of the agreement on its long-term rent from the buyer. As buyer Here are usually performed private banks, Investment, insurance or leasing organizations. As a result of such an operation, only the owner of the equipment is changing, and its user remains the same, having received additional funding tools at its disposal. He credits the former owner to receive ownership of his property as securing. Such operations are often carried out in a business recession in order to stabilize the financial situation of enterprises.

Direct Leasing

With direct leasing, the tenant concludes an agreement with the leased company to buy the required equipment and subsequent surrender to it in the Rentau. Often, the rental agreement can be concluded directly with the manufacturer (i.e. directly) the largest producers providing their products on leasing conditions are such well-known firms as IBM, Xerox, as well as many aviation, shipbuilding and automotive firms.

Sublishing

SUBLISING - a type of leasing subject, in which the lessee under the lease agreement transfers to third parties (lessee under the subleasing contract) to possession and use for the fee and for a term in accordance with the Slovogovarius of the sublision of the property obtained earlier from the leasing under the lease agreement and the component of the leasing .

When the leased object is transferred to the sublision, a written conventor must be.

When subliving, the main landlord receives the preemptive right to receive rental payments. The contract is usually determined that in the event of a bankruptcy of the third link, the rental fee is received by the main landlord.

or leasing with additional attraction of funds

This is the most sophisticated view Leasing, as is associated with multichannel financing and is used, as a rule, to implement expensive projects.

A distinctive feature of this type of leasing is that the lessor, buying equipment, pays from its funds not all of its amount, but only part. The rest of the amount he takes a loan from one or more Borrowers.

Another feature of this type of leasing is that the lessor takes a loan under certain conditions that are not very characteristic of domestic financial and credit relations. The loan is taken without the right to appeal to the claim for the assets of the lessor. Therefore, as a rule, the lessor draws up in favor of borrowers Providing debt On property to repay a loan and inferior to them the right to receive a part of leasing payments to the repayment of the loan.

Thus, the main Risk Borrowers, banks, insurance organizations, investment funds or other financial institutions are carried on the transaction, and only leasing payments and leased property are served as a loan refund.

Other leasing

The revolving (renewable) leasing is that the user has the right to extend the contract at the end of the term, while changing the leasing object depending on Depreciation Exciting the relevant Costs. The number of objects and terms of their use are not negotiated.

The general leasing includes additional tenant right to complement the list of leased property without the conclusion of new contracts.

"Wet leasing" - the obligations of the landlord for repair, maintenance of machines, equipment, on the payment of taxes, insurance, etc.

Leasing with a full range of services - "Wet leasing" +, the company of deliveries of raw materials, etc., that is, participation in operational commercial Work Tenant.

Internal leasing. In the implementation of internal leasing, the lessor, the lessee and the seller (supplier) are residents of Russia. Domestic leasing is governed by the legislation of Russia.

International leasing. When implementing international leasing, the leaser or the lessee is Non-resident Russia.

If the lessor is Resident Russia, that is, the subject of leasing is owned by the resident of Russia, the agreement of international leasing is regulated by the legislation of Russia.

If the lessor is a non-resident of Russia, that is, the subject of leasing is located in the property of the non-resident of Russia, the agreement of international leasing is regulated by federal laws in the field of foreign economic activity.

Long-term leasing - leasing, carried out for three or more years;

Medium-term leasing - leasing, carried out for from one and a half to three years;

Short-term leasing - leasing, carried out for less than a year and a half.

Legislation About Leasing

Until 1995, in Russian civil law, there was no detailed regulation of the Leasing Institute. In the Federal Law No. 395-1 of 02.12.1990, "On Banks and Banking Activities" (today it acts as amended from July 29, 2004) only mentioned the empowerment of banks to carry out leasing operations. Instructions of the State Tax Service "On the Procedure for Taxation Revenues Banks "dated 04/07/1992 № 10 # s (lost strength) determined leasing operations as contracts related to the provision of movable and Real Estate For a long time, as well as a contract, for rent in advance of the acquired property for a certain period for satisfying the temporary needs of the tenant. Such an explanation equated leasing to rent, which, however, does not meet the current practice, as well as foreign legislation. The adoption of the presidential decree No. 1929 of September 17, 1994. "On the development of financial leasing in investment activities # S" (invalid) included the green light on the way of promoting leasing into an active enterprise zone. He became the first legal foundation for leasing. Currently currently federal No. 164-FZ dated 10.29.1998 (as amended on January 29, 2002. And 23.12.2003) is also imperfect. Also, the imperfection of tax and customs legislation, instability in the finance market largely restrain the widespread leasing in Russia. The difficulty of attracting borrowed funds for leasing operations and the lack of even declarative recognition of leasing by state institutions as a type of business activities prevented the use of leasing as an effective tool for support primarily farming and small entrepreneurship.

Thus, at present, the rights and obligations of participants of the lease agreement are mainly regulated Federal law №164-ФЗ dated 10.29.1998 "On financial rent (leasing)" (as amended from January 29, 2002 and 23.12.2003), Federal Law No. 395-1 of 02.12.1990 "On Banks and Banking Activities" (as amended from 29.07.2004), Chapter 34 of Part II of the current civil Code RF, articles 257-259, 264-265, 269, 272, 309-310, 346.5, 346.13 Part II of the current tax Code The Russian Federation, as well as other applicable legislative acts.

Financial rental (leasing) is regulated by: Civil Code of the Russian Federation, FZ "On Financial Rente (Leasing)" (from October 29, 1998, No. 164-ФЗ), as well as numerous subtitle acts.

Leasing is a set of economic and legal relationshiparising in connection with the implementation of the arming agreement, including the acquisition of the leased object (Article 2 of the Law on Leasing).

Financial rental agreement (leasing agreement) is an agreement, according to which the landlord undertakes to acquire property with a tenant property from a certain seller, and provide a tenant this property for temporary possession and use for entrepreneurial purposes. The landlord in this case is not responsible for choosing the object of rent and seller. The financial reenture agreement may be provided that the selection of the seller and the purchased property is carried out by the landlord. (Art. 665 of the Civil Code of the Russian Federation).

The lease agreement is a consensual, bilateral and compensable. This agreement can only be entrepreneurial purposes. Thus, the parties in the lease agreement can only be subjects with the right to carry out commercial activities.

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Why leasing?

Leasing is a loan form that provides the enterprise to get equipment (other means of production) to use immediately after the conclusion of the leasing agreement and pay gradually. Thus, leasing increases the ability to attract borrowed funds by the Buyer, without requiring a debt or GuarantionsWhat is needed upon receipt of a bank loan. It should also be noted the simplicity of the design of the leasing agreement - the whole procedure takes up not more than one day, while the bank loan is issued about 30 days.

Advantages of leasing

The main advantage of leasing explaining its growing popularity in Ukraine is the possibility of using credit resources without paying the intermediary bank services, as well as (accelerated, etc.).

leasing rates are usually lower than banking;

Leasing does not require debt and Guarantions;

the leasing agreement can be issued within one day;

the lessee includes leasing payments in the original cost of products, thus reducing the taxable profit;

the property in leasing is usually reflected in the balance of the leasing organization, and does not worsen the liquidity indicators of the lessee;

Tax The property is paid to the leasing organization, and due to the use of accelerated wear, the term of complete write-off equipment is reduced three times.

Leasing allows producers to regularly update the fund funds in accordance with the modern requirements of the market, without reducing the efficiency of use current means.

Financial leasing

Financial leasing is the form of civil relations that arise from the agreement of financial leasing. Under the financial leasing agreement (hereinafter referred to as the lease agreement), the leaser undertakes to acquire property from the seller (supplier) in accordance with the specification and conditions established by the lessee, as well as to transfer it to the leaseholde-standing period at least one year for the prescribed payment (leasing payments).

Operational leasing

Operational leasing (lease) is a physical or legal operations. Persons that suggest in accordance with the lease agreement (rent) transfer to the tenant of property, which falls under the definition of the Fundamental Fund under Article 8 of the Law of Ukraine "On the taxation of the profits of enterprises" acquired or manufactured by the landlord under conditions other than those agreements on financial leasing (rental ).

The advantages of leasing for the lessee

The leased object cannot be imposed of third parties.

The leased object cannot be the object of debt tax.

With financial leasing:

The lessee credits the leased object on its balance sheet.

The lessee accrues depreciation.

The lessee receives a tax loan immediately for the entire cost of leasing.

Interest (remuneration) for financial leasing are not subject to VAT.

With operational leasing:

The lessee relates every leasing payment (including advance) in full, the composition of its gross costs, in contrast to the loan, which is paid from the profits remaining after taxation.

VAT in each payment The lessee refers to the tax loan and reduces its obligations to pay VAT in.

Payments are formed with equal parts for the entire actions of the leasing agreement.

Operational leasing - Long-term car rental taking into account and tax wear on the balance sheet of the Lizaitel.

Features of operational leasing :

Optimization of taxation: Payments to operational leasing of commercial vehicles 100% are treated.

Optimization of Administration of Payments:

all accounting and other documentation related to the use of a car makes up and takes into account the leasing company

you pay monthly payments in one amount.

More favorable conditions and quality service, compared with loan.

The lack of problems related to ownership.

The leased object is on the balance of the leaser

At the end of the term of leasing, the lessee has the preferential right to buy out a car or extending the lease agreement, based on the residual value.

Update fleet every 2-4 years.

Providing a new car immediately after the end of the term lease agreement without the first payment.

Development of leasing in the Russian Federation

The relevance of the development of leasing in the Russian Federation, including the formation of the leasing market, is due primarily to the adverse state of the equipment park: significant specific gravity Morally obsolete equipment, low efficiency of its use, there is no provision of spare parts and so on.

At the present stage there is a need to modernize enterprises, raising the level of their technical re-equipment, creating new jobs. Due to the use of leasing schemes for technical equipment of enterprises will increase Production capacity Business entities, monetary emissions with qualitative competitive products, increase profits and tax revenues to budgets of various levels.

The transition to a market economy has currently set manufacturing enterprises Various industries Industry A number of problems, the main of which are as follows: To be established in conditions of increasing competition, reducing market share, the difficulties of finding partners and limited financial resources.

However, despite existing financial and technical problems, foreign suppliers industrial equipment and various types of equipment show considerable interest in the market. The main activity of such companies is Import Equipment and equipment in the Russian Federation. To minimize risks in the implementation of such transactions, it is advisable to apply losers progressive financial technologies in general, and leasing, in particular.

Since leasing operations are an effective and real capital-flowering method of financing production, today leasing - the most promising financial instrument capable of effectively developing production, intensify investment Process in the country.

Thus, the current economic situation in the Russian Federation, according to experts, is favored by leasing. The form of leasing reconciles contradictions between the enterprise, which has no funds for modernization, and the investor who reluctantly will provide this company financial resources, since it does not have sufficient Guarantees Return them.

EtceI.leasing Flowes

When using leasing enterprises receive a number of advantages that cannot occur with other funding forms.

Along with the fact that leasing is often almost the only accessible tool for financing with an insufficient amount of funds for the acquisition of technology, it gives a number of "free" Benefits In the interests of all leased participants, which makes it more attractive and affordable.

The main advantages of financial leasing for the lessee are:

The ability to upgrade and expanding fixed assets without distracting our own resources;

The possibility of obtaining long-term borrowed Capital For business development, not attracting bank advantagesand keeping your credit potential;

Optimization of taxation. All payments on operational leasing refer to the consumption of the enterprise of the lessee, which reduces Profit Tax;

A convenient payment schedule that allows you to predict the cost budget throughout the term of lease and thereby carry out tax planning based on the forecast Financial flows Enterprises, optimize flow and predict profits;

Lessing does not require additional collaterals;

The use of the leasing scheme allows the enterprise not to worsen its economic indicators in terms of the ratio of borrowed and own funds in the structure of the balance;

Leasing exempts the lessee from the procedures and costs associated with property ownership;

The most important of the advantages is a great accessibility of leasing for the enterprise in comparison with bank lending. Almost no Ukrainian financed highly risky, as well as projects that do not have sufficient support or stable credit history. Since the activities of leasing companies are not subject to hard regulation, the procedure for advantagesequipment in leasing is easier than attracting a loan.

Leasing or loan

In search of financial resources for business development, most companies prefer a bank loan. But, as experts noted, organizations with progressive management are constantly looking for new ways to solve old tasks. This contributes to both the emergence of new tools and an increase in the attractiveness of existing ones. One of these alternative tools, to whose application recently, experts have noted an increase in interest, is leasing. A similar tendency is primarily formed thanks to the active entry into this new companies, mainly established by foreign banks. The feasibility of applying leasing or loans will be considered on the example of solving a common task - buying vehicles.

Hello! In this article, let's talk about what leasing is and how to use it. In a difficult economic situation, when banks require exorbitant interest on loans, and rent as a type of transaction is not suitable for a number of reasons, enterprises or IP are increasingly turning to leasing companies. The goal is to purchase equipment, transport, real estate on favorable terms. What is leasing for individuals and legal? What are the types of leasing? What are the advantages of such a transaction? All of this you will learn in this article!

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What is leasing up simple words

Leasing - This is the same rent. (Translated from English "Lease" - "Rent"). But there are a number of significant differences.

Consider the scheme on the example:

The enterprise or entrepreneur lacks funds for the purchase of equipment. You can take a loan with high percentages, but you can ask to buy necessary equipment Leasing company. She, in turn, considers the proposal, assesses profit for himself. In the case of approval, the lessor leases the acquired property for a special agreement.

Under the terms of this treaty, the lessee pays the company every month of a certain amount (leasing payments), as for rent. After a certain period, equipment, real estate or car can be redeeming, paying the residual value.

As can be seen from the example in the process of leasing, three sides are involved:

• Recipient property - a person (physical or legal), which for some time uses the subject of leasing, with the possibility of its complete redemption;
• Leasing company - Party acquiring equipment: Real estate, transport, equipment or whole enterprise.
• Seller - The party that sells the above valuable property.

Sometimes enough both sides if the owner of the property acts as a lessor. In many cases, you will need another side - the insurance company.

The purpose of leasing for the enterprise - expand production, modernize technologies, which will lead to an increase in profits.

The leaser benefits from the difference between the market price for property and its value after leasing surgery. The seller of equipment, real estate, vehicles gets the opportunity to quickly sell expensive equipment, real estate, transport and so on.

According to the Law of the Russian Federation, the leasing can be passed (translate) property:

• Automobile transport;
• The property;
• Equipment;
• Enterprises.

Under the ban, some objects to which the legislation use special conditions for use, for example, military items. It is impossible to get into lease and such property:

• Without an individual or factory number (for example, when transport is missing VIN);
• Derived from turnover;
• Natural resources and land.

Leasing companies Install their limitations. They depend on the policy of the lessor and from the items themselves. There are generals for all parameters for objects that do not provide leased:

• Having low liquidity;
• Unreliable manufacturer;
• Used the subject of more than 5-7 years.

The main rule - all leased objects are purchased to use them in the process of any commercial business.

Types of leasing

In accordance with the timing and economic essence of contracts, there are three main types of leasing:

• Return;
• Operating;
• Financial.

There are also leases of real estate, equipment, vehicles and others.

According to the degree of risk, leasing transactions are divided into three types:

1. Guaranteed - Risks are distributed between several parties - the guarantors of the transaction;
2. Unsecured - the lessee does not provide any guarantees to fulfill its obligations;
3. Partially secured - having an insurance contract.

Description of the main types of leasing

Returnal leasing

This is a special type of deal. In this case, the lessee and the property seller is one person. The company concludes an agreement with a leasing company on the transfer of his property to the property for a certain amount and immediately acts as a lessee. In this case, the production process does not stop - the equipment is not withdrawn. The company received a large amount that can immediately be used to increase profits or other needs. At the same time pays small payments every month. It looks such a deal as a loan on the security of property, only there is no interest in the bank.

Returnal leasing is beneficial to enterprises that need additional means for development. After all, it is possible to get money from a leasing company and the equipment will not be lost, and the production process will continue.

But there is a significant minus. Return leasing transactions riveted special attention Tax Services. They can calculate such contracts with one of the ways to care from taxes. But if the transaction is carried out in all financial and legal rules, and the contract will be justified by economic expediency, then the fiscal bodies will not have the basis for fine.

Tax service compares leasing conditions and a possible credit. If it turns out that it is more profitable for the entrepreneur a loan, then the FTS suspects tax evasion.

Here, the conditions of transactions that attract the attention of the fiscal bodies:

• The recovery lease agreement was signed by two parties dependent on each other. According to the law, this is possible, but in the practice of the FTS, it is not paid compensation for VAT precisely for this reason;
• The parties of the transaction in the calculation used bills, checks and other non-cash methods;
• One of the parties to the contract was previously seen in the unscrupulous payment of the tax.

Operational leasing

This is a transaction at which the use of property is much larger than the amount of the contract. The rate is greater than in the case of financial leasing. In fact, you can spend parallel with ordinary rent.

For the subject of the contract, the leasing company is fully responsible. In other words, repair, maintenance and insurance. The leased object recipient does not bear any responsibility. All risks associated with the death or loss of leased objects lie on the shoulders of the company.

The leased object recipient may terminate the contract with the company, if not suitable for use item.

At the end of the term of the contract of operational leasing, the lessee can:

• Change the object to another;
• Leave the property to the lessor;
• Conclude another treaty;
• Redeem property and become his owner.

Operational leasing has a positive effect on the dynamics manufacturing process. After all, the equipment is updated.

The concept of financial leasing

financial leasing – method of attraction money for certain purposes. The timing of the use of the leased object is equal to the terms of the contract. To the final date of the agreement, the value of the property is approximate to zero. More often, the lessee wants to receive such property to the property, especially by the end of the leasing it is practically nothing.

The main features and conditions of financial leased:

• The lessor purchases the property specifically to transfer it to lease, and not for its own use;
• The buyer chooses property and seller;
• The seller is aware of the presence of a leasing agreement, but at the same time the subject of the contract is supplied to the buyer, and he takes its commissioning;
• The lessee directs all claims for the quality of equipment, technology, transport to the seller, bypassing the lessor;
• In the event of damage to the lease, it goes to the buyer after signing the act of acceptance acceptance.

Stages of imprisonment of a leasing deal

Despite the fact that the process of obtaining an object in leasing is considered a simple transaction, you need to carefully treat all stages of it.
The main steps on the way to a successful leasing transaction:

1. Selection of a leasing company . It is better to give preference to major organizations that are subsidiaries from well-known financial institutions. We advise you to use Europlan on favorable leasing conditions.

2. Study of all proposed contract conditions . Before signing the contract, it is necessary to find out: the initial and monthly amount of payment, the payment schedule, the conditions under which the transaction is terminated, as well as the characteristics of the transmitted property.

3. Drawing up contract . Before this, the leasing company may require such documents from the client:

• an application for intent to take a certain object into lease;
• an extract from the bank about the company's turnover recently;
• financial reporting over the past 4 months;
• copies of the business executive documents;
• contract with supplier;
• documents confirming the insurance of the leased object.

The lessor may require other documents and paper - it depends on the type of transaction and the company itself.

4. The first installment should be submitted . After this operation, the company receives an object of the contract for use.

- One of the favorable ways allowing the enterprise to increase production without high costs, build new goals, update technologies through the purchase of technical innovations.

You can purchase everything you need for operational work Office, computer equipment. In agriculture to buy new machines for processing harvest, collecting milk, cutting meat. In the restaurant business purchased the necessary equipment for trading. It is beneficial to such leasing and for woodworking, gas, oil refining industries.

The main advantages of using equipment leasing :

• Gives an enterprise or IP to develop, even if they have a part of money for the purchase of new equipment;
• Payments are uniformly distributed by months according to personal graphics, there is no need to pay the entire cost at once;
• Leasing objects are used immediately, and they can participate in the manufacturing process after signing the contract;
• Monthly payments overlap the profit, which will go from the use of new equipment, workshops;
• Payments refer to the cost, which leads to a decrease in the income tax base;
• Savings, by reducing property tax payments. This is due to accelerated depreciation. After the term of the contract, it turns out that the subject of leasing is worth almost nothing.

Car leasing

Buy cars in leasing can both legal and individual. This is a relatively new type of deal for the Russian population, but for last years Impleently progressing in its distribution.

We will understand more about the question what leasing for individuals. In fact, any citizen of the Russian Federation can purchase a car, as if for rent. One difference - you can at the end of the contract become the owner of the transport.

The motorist gets the opportunity to use vehicles after making a transaction and making a first installment. Such procedures may make not only special leased companies, but also banks and car dealerships.

How is the procedure for leasing on a car?

1. The client provides identity and driver certificates, fills the necessary documents;
2. A contract between the parties is concluded: the future car owner and the lessor. The document gives the right to use by transport with its subsequent redemption. The contract for the sale and sale of the seller (transport provider) and the company (Bank), which took over the obligations of the lessor;
3. Recipient for rent pays the first 20-30% contribution from the total value under the contract;
4. It is necessarily issued the insurance of the leased (car) on two packages: OSAGO and CASCO;
5. The leasing company assumes the costs and troubles on the registration of the car in the traffic police and holding it;
6. After all the above points, transport turns into use the lessee, but not to hold. The owner is a leasing company, in the role of which the autodiver, bank and other financial organization can act;
7. User car pays monthly amounts, and after the expiration of the contract, transport can go to possession. You can exchange for a new car.

Pluses of automotive leasing

1. You can purchase not only a passenger car, but also a cargo, special equipment;
2. It does not matter used cars or new cars were acquired in leasing in the cabin or in a private person;
3. The minimum package of documents to make a lease transaction;
4. The level of requirements for the client is lower than when making a loan;
5. The term of rent under 5 years, after this period, the client can be the owner, for this it is necessary to make a residual amount;
6. You can finally return the subject of leasing - auto;
7. You can immediately use the car after the transaction.

Minuses of automotive leasing

1. Interest for autoless contracts more than on the loan, it applies to the transport of an average price category;
2. When violating the lease graphics of payments, the car is withdrawn;
3. The car is not property and cannot be leased, to use as collateral without the consent of the official owner - a leasing company;
4. For a periodic inspection, you need to provide a car leasing company.

Before deciding on the method of acquiring a car, it is necessary to carefully examine all the factors, weigh all the pros and cons, find out all the advantageous offers of banks.

Real estate leasing is something average between rental and mortgage. The essence of the process is the same as with a different form of leasing. The company buys real estate that the client chose. Then, the leasing organization gives him for rent this housing. The client is obliged to pay monthly amounts for the use of leasing.

Real estate leasing for individuals

The apartment in leasing for the usual population has not yet been widespread. Maybe the fact is that people want to immediately see real estate in their possession, and not after 15-20 years. Psychologically much calmer when the apartment goes into the property immediately, such as, for example, with a mortgage.

When placing real estate on credit, the buyer gets the opportunity to enjoy and own square meters, the right to dispose will come after the last payment. With leasing, the same person has only one right - to use the housing, all other rights will come into force after the end of the term under the contract and the payout of the residual value.

Acquisition of a house or apartment in leasing has a number of other shortcomingsin:

• Most often, the mortgage agreement is cheaper than a lease agreement;
• Two transactions are drawn up: one of them on the purchase and sale between the leasing company and the seller, the second between the citizen and the leasing company. As a result, more funds are consumed. These costs most often lie on a person who wants to buy an apartment.

What is the benefit in the leasing of real estate individuals?

It's all about the reliability of the transaction for the parties to the contract. With a mortgage for the bank, there is a risk of non-compliance with the client of all obligations. Then you have to take additional measures that carry costs for the financial institution. While the leasing company is the owner of the living space and does not lose anything in the event of a client's insolvency. Therefore, she more loyally refers to the payments on payments and considers all the options for payments that an individual offers her.

Leasing companies have no business to the credit history of its client. Therefore, this kind of acquisition of the apartment is suitable for citizens who were denied a bank loan.

An attractive acquisition of housing in leasing and those people who do not want to cover their property in the property and pay taxes on it. For example, this option can be considered if the married couple consists in unstable relationships and one of the parties is afraid of losing a part of the property in the section.

Among the leasing companies engaged in real estate, many fraudsters, so a simple citizen should carefully approach the choice of the organization. It is best to pay attention to leased companies that are subsidiaries of a large bank.

Property leasing for legal entities

Another thing is with the lease of commercial real estate for persons carrying out entrepreneurial, financial activities. This type of transaction has existed for a long time and is in demand. This is primarily due to favorable taxation schemes.

Do not put on the balance of real estate is always beneficial to any enterprise, in particular for such reasons:

• You can count on refund of value added tax;
• Payments on leasing accounting refer to expenses, thereby incurred profit and the corresponding tax decreases;
• Property tax can not pay at all - the real estate is not listed on the balance sheet of the enterprise and does not belong to it.

That is why the acquisition square meters With the help of leasing, much more attractive for the enterprise than a commercial mortgage agreement.

Leasing or loan - more profitable

For clarity imagine comparative table with the same comparative characteristics on credit and leasing.

Credit and leasing comparison

Characteristics for comparison	Leasing	Credit
Who can use	legal entity, physical person engaged commercial activities (IP)	any physical or legal person
Who is the owner	during the action of the contract, the owner is the lessor, at any time he can withdraw property	after the transaction, the owner of the acquired property is immediately an enterprise or IP
Payments	- Monthly payments: - payment of the margin of the leasing company; - insurance premiums; - tax on leasing property; - Advance is 20-30% of the cost	- Payments on the loan (interest for the use of the loan, insurance); - Possible payment for the loan account, assessing property; - the initial payment may be absent
Past stories of property acquisition	it is not necessary to have any (positive, negative) history of the taking property in leasing	availability of positive history on loans
Depreciation	the possibility of using accelerated depreciation (except for cars worth 300 thousand rubles and minibuses - more than 400 thousand rubles - for them a coefficient that reduces depreciation is applied)	normal depreciation scheme
Taxes
VAT	VAT is in the composition of leasing payments	the money received on Credit VAT is not subject. Tax that presents the supplier, the lessee can take to deduct, after gaining property
Property tax	the property is located on the balance sheet of the leasing company, so it cannot be taxed on property. if the property is on the balance sheet of the enterprise, the property tax is reduced by rapid depreciation provided for leasing	property immediately is the property of an enterprise, which means it is taxed

The advantage of leasing in front of the loan is not always obvious. Each specific case should be considered separately from all sides. Without legal and financial assistance not to do.

On the specific example We will analyze the leasing of the car of the famous brand. In conditions, payments are offered by 30% less than for a loan. But there is another item - to get such a favorable offer after the term of the contract, the car must be returned to the seller. If you buy it completely, the overpayment will be higher than on the alleged loan.

Taxes and depreciation

When determining the basis for income tax, the enterprise (lessee) attributes leasing payments to expenses. This is detailed in 264 of the NK article in paragraph 1 of subparagraph 10.

It is possible under the terms of the contract to include property on the balance of the enterprise, then the amount of depreciation is deducted from the amount of payment costs for leasing.

When the property is not on the balance sheet of the enterprise, then it is taken into account in the lessor. In this case, the cost of the subject of the contract is deducted from the sum of all expenses for payments for leasing. In the database on income tax, the law does not take into account the costs of acquiring the property of the subject depreciation. This is the redemption cost of the leased object, and it is reduced gradually by accrualing depreciation.

There are cases when a clear amount of redemption cost is not prescribed in the contract. Specialists of the Ministry of Finance in this case are offered in the initial cost to include all amounts of lease payments. After the property rights will go to the enterprise, charge payments as expenses through depreciation.

The enterprise or IP may challenge this position, because in law and the NK there are no mention of the redemption price. Article 264 of the NC and states that all leasing payments refer to other expenses. Exception - depreciated by the enterprise.

There is also a special procedure for calculating the value of amortized property under leasing operations. This is indicated in the article NK 257. The initial value of property includes shipping costs, construction, acquisition, bringing to a state of use. This means that for the Parties to the Leasing Agreement, the initial cost of the leasing will not differ.

It turns out that if the lessor fully exists the cost of property due to depreciation, then by the end of the contract, it transfers the enterprise the subject of an agreement with zero residual value.

If the property is not fully accumulated completely, then it passes the other side of the contract for the cost, which will remain after depreciation charges. This part will be charged to the expenses from the enterprise by depreciation. Therefore, if the lessee accumulates the redemption cost, it will not be able to write off it, since the depreciation is not accrued to it.

It turns out that it is more profitable not to divide the leasing payment, but to fully attribute it to other expenses.

Depreciation

The coefficients of accelerated depreciation act on the property acquired in leasing. In this enterprise tax accounting policy, the method of calculating depreciation should be specified.

Leasing payments contain VAT, so in the future, the company may be bought from the budget according to articles 171-1727.

When buying on credit, the value of VAT will be less than with a leased transaction. This happens, because when leased to the base for calculating VAT, not only the value of the property, but also the price for the services of the lessor is included.

Rent and leasing - similarities and differences

Leasing is leasing only from the outside. Often leasing are called financial lease. In fact, in both cases, the main subjects of the transaction are two clients. One need a certain expensive subject, and the entire amount to buy it. Another client has funds for the purchase of this item, and may lease it with a markup for profit.

Nevertheless, it is only the outside. In fact, these two operations have a lot of differences.

The main difference is the possibility of leased to take into account the equipment, both on the balance sheet of the leasing company and on the balance sheet of the enterprise. When leaseing, the subject is shown on the offensive accounts of the object's recipient.

Differences and similarities between leasing and rent

Characteristics for comparison	Leasing	Rent
Timing	as a rule, a long-term deal. The term is equal to the useful use of the leased object.	providing a rental subject on short termwhich is not associated with the term of its useful use
Opportunity to enjoy land	not provided	possibly
Ransom of the subject at the end of the contract	can	it is impossible
Property	use
Legal regulation	Chapter 34 GK - "Rent"; Article 2 FZ.	Chapter 34
Responsibility for the risk of random breakdown, death or damage to the subject of the transaction	direct Responsibility on the Lessee	the tenant is not responsible
Providing documents confirming solvency	held comprehensive assessment enterprises for solvency	not required, only account details are needed.
Who chooses property	lessee (Enterprise)	landlord
Subject of transaction and its quality	members new equipment	the object can be several times more than leased property, defects and malfunctions are not excluded.

Graphs of leasing payments

Regular property payments taken into lease can be regressive, seasonal, annuity.

Regressive contributions imply a decrease in monthly payment with each subsequent payment. The same amount (fixed) is implied under annuity payments. As can be seen from the name, seasonal payments depend on the time of year. Many enterprises make a profit at a certain season, so the leasing company can consider for them special payments.

What is sublishing

There are often such cases: the lessee no longer need the property received or it cannot use it. And then thoughts arise, and whether it is impossible to rent a leased lease? This will be considered subleasing.

This type of transaction is legalized and at the same time the corresponding contract of sublishing is issued. Its participants are becoming a new property acquirer - a subtenant, the former lessee who no longer needs the subject of the contract.

The lessor is an organization that owns the property, written consent or ban on the transaction.

Conclusion

Now you know what leasing is, the types of leasing and how to arrange a car, equipment, etc. in leasing. If you have questions, ask in the comments below. Also read other articles on our website!

Modernization of the socio-economic sphere, as well as the introduction of new business systems, give rise to the need for qualitatively new methods for updating enterprises' funds.

In the conditions of a decline in the credit and financial relations and the cutting of the investment of the state in the economy there is a need for other types of injections in the manufacturing sphere. That is why it is necessary to study in detail the question of what leasing is, and to understand what principles it happens.

What to study leasing operations?

The main purpose of this article is to study the nature and essence of leasing processes, models, species and forms of their manifestation in the context of the modern national economy.

What is leasing simple words? This is the delivery of long-term facilities (cars, buildings, equipment, airplanes, etc.) for rent, that is, the transfer of the complex of rights to possession and the use of real estate or movable property to a certain (or perpetual) period for financial compensation.

This process most often consists of a three-sided complex of relations in which the leasing company is an intermediary between the manufacturer of equipment and a company (or an individual) interested in its use.

What is leasing and leasing transaction?

The economic concept considered in the article is quite complicated, therefore, the number of definitions is great. Translated by S. of English language The verb to Lease denotes the process of surrendering property in temporary use. Summarizing the opinions of many authors, you can make the following conclusion about what leasing is.

This economic term includes a combination of processes for investing (attracting) financial resources, under which one subject of relations (the lessor) undertakes to acquire a certain property from the manufacturer to subsequent transfer to the lessee for a certain period of financial remuneration.

This process is carried out through a transaction, which is a complex of contracts between the manufacturer (seller) of the leased object, the lessor and the lessee.

The subject of such a transaction can be vehicles, buildings, structures, other movable and real estate, whole complexes and enterprises used in entrepreneurship. Also these contracts may be land plots and other natural resourcesIf this is not prohibited by law.

Scheme of the operation

Answer the question about what leasing will help methodological foundations carry out a deal. The overall mechanism is as follows:

1. The user (hereinafter - the lessee) addresses the leasing company with an application for the necessary equipment.
2. The company providing this service evaluates the liquidity of the operation. After that, the equipment is purchased (leasing object) at its manufacturer or the implementer.
3. After the lessor became the owner of the equipment, he transmits it to the temporary use of the lessee, receiving periodic payments for it.

Who acts as a leasing relationship?

Parties to the transaction can be:

1. The manufacturer (seller) of property is a legal or an individual that concludes a sales contract with the lessor, according to which it provides it with the subject of relations (equipment) due to a certain remuneration.
2. The lessee is a legal or an individual, which, according to the terms of the contract, is obliged to pay for the services of the lessor and receive for this equipment for a certain period under the conditions that are defined by this Agreement.
3. The lessor is a legal or natural person who acquires (for its own or attracted money) to the property of a certain property, and then provides it for a certain period of financial remuneration in the form of a leasing transaction to the temporary use of the lessee. At the same time, the right to the object of the contract can be carried out in the hands of the lessee, and remain in the lessor, depending on the specifics of the agreement.
4. Credit institutions (banks, communities) that provide financial resources for the purchase of equipment under the contract.

As well as other specialized subjects: Insurance companies and the Russian Association of Leasing Companies (Roslizing).

What functions have Roslizing?

This union is a combination of banks, leasing companies and other economic institutions, which are part of the Russian Association of Leasing Companies and carry out the following activities:

1. Coordination of activities and association of participating companies in order to carry out the most profitable projects.
2. Interaction government agencies In order to determine the most important strategic directions leasing.
3. Development of regulatory legal acts regulating leasing activities.
4. Active participation in international economic integration processes.

In the Russian Federation, legally resolved both leasing for individuals and legal ones. At the same time, its subject can be residents and non-residents of the state, as well as enterprises with foreign capital.

Leasing objects

As the provision of fixed assets to companies and leasing for individuals imply the transfer to the use of equipment, which can be conventionally divided into the following large groups:

1. Agricultural (tractor, combines).
2. Transport (cars, airplanes, vessels, railway cars).
3. Construction (cranes, concrete mixers, forests).
4. Communication equipment (satellites, radio stations, etc.).

What kinds are distinguished?

1. Financial is the type of leasing, which provides for a complete refund of the value of the subject of the transmission. At the same time, the amount of cash transmitted shares is divided into the price of equipment and the income of the lessor. Thus, the condition of financial lease is the transition of equipment at the end of the term of the transaction to the ownership of the lessee.
2. Operational is an agreement on which the term of transmitting the leased object is less than the depreciation period. In contrast to the financial, after an agreement, the equipment is returned to the lessor. Often this type of relationship is used in one-time promotions, when it is impractical to the acquisition of equipment.

What form are leasing transactions?

In order to understand what equipment leasing is, it is necessary to investigate its main forms:

1. Straight. The transaction at which at the end of the lease agreement full package Rights on the subject of the transaction goes into the hands of the tenant (lessee).
2. Return. What is leasing with return? This is an operation in which the lessee sells its funds to the lessor, immediately returning them in the form of long-term lease. Used in the event of a shortage of working capital from the enterprise-tenant. After the expiration of the transaction, the right to leased is returned to the lessee.
3. Mixed. With this form of leasing, the property required by the tenant is acquired by the equity contributions of the participants of the transaction. At the end of the term of contractual relationships, the right to equipment is transferred to the lessee, the starting proportion of which is usually not exceeded 25 percent.

Types of leasing payments

What is leasing for physical. Persons? First, it is a rather complicated procedure that causes many questions, especially related to the methods of payment for equipment. Reimbursement scheme is the same for legal entities and individuals and is carried out through leasing payments. This concept Includes the amount of compensation for using the object of the transaction. Payments are made by the following methods:

• Fixation of the total amount. The amount of the contract is divided into equal parts and is paid annually during its term.
• Advance method. At the conclusion of the contract is made advance paymentwhich is specified in it, the rest is paid according to the previous method.
• Method minimum payments. The amount of payment is included in the calculation of depreciation over the entire period, as well as various remuneration of the lessor provided for by it.

The payment schedule is prescribed in the lease agreement. Payments can be made daily, weekly, monthly, quarterly or annually.

What is a car leasing?

A relatively new product in the financial services market for the population is the automotive consumer leasing. Every day he takes more and more supporters. Let's figure out what car leasing for individuals.

First of all, this is a very convenient and profitable method of acquiring transport. In fact, a person takes a car rental with the right of subsequent redemption. Also, this service is popular for legal entities, which is more convenient to place a purchase by several payments.

What is a car leasing? For the population, this is an opportunity to use the machine immediately after registration of the package of documents and the introduction of the initial contribution. To date, this service can be provided not only by specialized firms, but also banks, as well as car dealers.

Procedure for obtaining vehicles

1. Providing a passport client, driver's license and filling in a special application.
2. Conclusion Between the client and the leaser of the transport lease agreement with the right of redemption, as well as the contract for the sale of a vehicle between the leasing company and the vendor of the car.
3. The payment of the initial contribution by the client in the amount of 20-30% of the value of the subject of the transaction.
4. Insurance by the client of the car on the Tariffs of Casco and Osago.
5. Car registration by specialists of the leasing company in the traffic police, as well as carrying out technical inspection.
6. Transfer of vehicle by the company to use the consumer.
7. The client, according to the terms of the contract, produces regular payments, after the expiration of the technique passes into its possession.

Who can buy a car in this way?

Get a car for rent with the subsequent redemption right can any citizen who has experience of entrepreneurship. Moreover, preference is given to candidates with successful experience in leasing operations with sufficient financial potential.

It is very important to consider all pitfalls that have car lease for individuals. Feedback from people who benefited from this service contain both positive and negative evidence.

Pluses of autolysing

1. The possibility of acquiring not only a passenger car, but also cargo, as well as special equipment. It does not matter new technique either used to be purchased in the cabin or by a private owner.
2. To conclude a leasing transaction, a minimum package of documents is sufficient, while the level of demands to customers are low.
3. The design of the car occurs for a period of up to 5 years, after which the tool can be redeeming at a residual value. Also possible and early refund of the subject of the transaction.
4. Conditions for the acquisition and deadlines for the delivery of techniques to leasing companies are more comfortable than standard.
5. What is the car leasing for the population? These are, first of all, flexible payment schedules and the opportunity to immediately start operating the vehicle.
6. In case of reluctance, make up the technique for yourself, this service is also available to the client, since the car is considered to be the property of the lessor.

Cons Avtolysing

1. Interest on leasing agreements more than in auto loan (especially for low-budget transport).
2. The ability to remove the car in violation of leasing payments.
3. The impossibility of passing a car for rent either as a deposit without the consent of the company provided leasing services.
4. The need to provide periodic access for inspection of the leased contract.

Thus, making a decision on the choice of a method of purchasing a car, it is necessary to carefully examine all related factors, as well as the current socio-economic situation.

The lack of funds from a company or a private person to buy expensive objects - the main reason to contact the bank and get a loan.

But high interest on loans, a complex design procedure and additional commissions stop many borrowers. Exists alternative option - leasing of the car, real estate, technology. Is it more profitable lending? What are the conditions issued? And what underwater leasing stones should be considered?

Leasing - Definition, Scheme, Examples

The concept of leasing is at the junction of two definitions: loan and lease, in fact, it is something mean between them, generalizing the features of two programs, but having significant differences. The object of the transaction can be building, expensive equipment, transport, companies. Leasing is available for individuals and entrepreneurs, but to draft ownership of it land plot And natural resources, such as reservoirs and forests, will not work.

Let's try to disassemble the scheme for teapots. In essence, leasing is rental. Imagine the situation: you want to buy a car, but do not have a financial opportunity. What to do?

• Appeal to the leasing company that estimates the conditions of cooperation, determines how profitable it is to work with you;
• Another face of the deal is the owner of the car, which decided to sell it. He does not want to wait and serve ads, turns to the office engaged in urgent redemption. The price of the car for it will be below the market - this is a fee for urgency;
• The leasing company is convinced that the machine is liquid, the cost suits it, and the term of use does not exceed 5 years. A redemption transaction is carried out;
• Now the company has a car, and you can purchase it into lease, concluding a contract;
• You get a vehicle in use without a down payment, but you are not the owner - all rights belong to the company. At the same time, you can easily use technique at your discretion, but remember that you pay for you independently;
• Monthly you make leasing payments, for example, at the cost of a machine of 500,000 rubles each month for three years have to pay at about 20 thousand rubles;
• After the expiration of the contract, the car can be returned, or buy out at the residual value. For the specified example, it is 1000 rubles, but maybe above depending on the particular company.

After redemption of the car and termination of the contract you become full owners And reissue the TCP on yourself. Similar to the procedure and in the purchase of real estate, commercial property for legal entities.

What is the leasing different from renting?

Its main differences is that you have the right to redeem the object by the residual, pre-negative cost. However, it is right not dutyYou can and give up the conclusion of the transaction. In the United States, this practice is very popular: people enjoy machines, taking them into lease rent, and after the expiration of some period (suppose, the year) change.

What is the leasing differ from the loan?

Practically nothing, since the redemption value seeks to zero, to search for property for the purchase will have to be independently, as to negotiate with the seller.

Available leasing for IP and individuals, as well as any companies. However, choosing the most attractive option, remember both the benefit of the transaction, and about the interest accrued, and whether to conclude a contract with you. If there are doubts about your solvency, there is every reason for refusal.

Types of leasing

Depending on the terms of the concluded agreement, the operation is divided into several types:

• Returnal leasing - This is an unusual view of the transaction, which is beneficial to enterprises experiencing material difficulties.

Example: The company, which has machines at the disposal, appeals to the leasing office, where it gives a large amount of money for the "sale" of equipment. Then she concludes a lease agreement, uses machines and pays monthly to the Treaty. True, such a transaction causes a close interest of tax services and can sometimes be classified as fraudulent.

• Operating - The term of the contract is significantly lower than the use of the facility. At the same time, all risks in the loss, damage, the need for repair fall on the shoulders of the leasing company, and the beneficiary of property does not bear any responsibility. The percentages here above, the redemption amount is much larger.
• Financial - If the previous option has a similarity feature of the standard rental, loan features are dominated here.

Leasing companies: Overview of cooperation conditions

It is necessary to start typing a lease transaction with the choice of a company that offers the best working conditions, is distinguished by reliability, has a good reputation in the business sector. Among the most popular offices are allocated:

• Uralsib - You can arrange rent on passenger, cargo, commercial transport, buses, trailers, special equipment and equipment. The prerequisite is an advance - from 10%, a period of up to 5 years, financial statements are inspected;
• VTB 24 - Buy equipment, real estate, wagons, boats and airplanes. Maximum value of property - 500 million. rubles, time - up to 5 years;
• Reso - Transactions are held with cars and special equipment, the advance is not required, and the purchase amount can reach 6 million. rubles, the term is limited to 4 years;
• Alpha - Available cooperation at state support and subsidy. The leasing of motor vehicles, equipment, real estate, special equipment, ships, aircraft and railway compositions are carried out. Advance is 5%, rates from 14.7%.

Other large offices are presented on the market, in the regions there are private firms offering a limited range of services and small amounts. Many car dealers have an independent department dealing with such a service that simplifies the transaction for buyers.

Pros and cons of leasing

It is impossible to overestimate all the delights of leasing, because if you know the features of these programs, the benefit is obvious:

• For legal entities it is good way Reduce the tax rate, since expensive property will not belong to them. For individuals - and not pay the tax at all, because you are not the owner;
• Insure the object will be able at acceptable conditions;
• If you want to repay the full amount early, it can be done without unnecessary losses and overpayments;
• The number of leasing firms operating in the market is huge, and in this list it is quite possible to find decent and favorable conditions;
• Not required verification of financial consistency - however, interest rates At the same time increase, and the size of the advance increases;
• It is not necessary to leave a deposit - you are free to use the property;
• Optional to redeem the object, you can and terminate the transaction. This is a good way for car enthusiasts to test a few cars. You enter into a contract, use the vehicle, and when it is bored - change it.

However, evaluating the pros and cons of leasing deals, do not forget that they also have significant shortcomings:

• Significant overpayment - even compared with the loan, the amount of payments is usually overestimated;
• You are not the owner of the property until the debt repayment and paying the residual value;
• If payments are discontinued, the contract is terminated, you will part and with paid money, and with an object that was used. At the same time, it does not matter, you paid 20% of its cost or 90%;
• The minimum period for the conclusion of the transaction is a year.

Assess that it is more profitable: a loan, rental or leasing, difficult. It all depends on the conditions of a particular transaction and the organization you cooperate with. Often this method of acquiring property is the only available option: when banks refuse, and the financial situation is becoming more and more deployed.

Leasing is an extensive concept, although in Russian realities such transactions are not demanded enough, they have their advantages. Given the parameters of the conclusion of the contract, comparing all the proposals current for you, it is possible to understand whether to cooperate with the company providing real estate, cars, equipment or technique on lease terms with the right of subsequent redemption, or rational search for alternative options.