Leasing as a primary method of financing assets

Leasing as a primary method of financing assets of enterprises

Leasing as a way to long-term financing. LEASING - a complex property and financial relations in the acquisition of the ownership of the property and its subsequent delivery of long-term lease for a fee, while retaining ownership of the purchaser. By leasing objects are all kinds of real and personal property to be included on the current classification in fixed assets.

As a part of personal property the following groups: - Equipment for industrial use; - Vehicles and equipment for their operation; - Computers and office equipment; - Office equipment; - Packing and sorting machines; - Due to a television and remote communication, including mobile and cordless phones; - Computer software, know-how, etc. To real property include buildings, transmission facilities, which are fully equipped complex - the organization for production.

The subjects of leasing relations are part of direct relevance to the subject of the transaction. In the classic form of lease involves three entities: Lessor - owner of the property, giving it to the use of the lease agreement for a period of 1 year. As lessors typically are: - Financial leasing company, which only one function finance lease transaction; - Subsidiary, the Bank, as a function of which is provided for this activity; - Specialized leasing companies financing the deal and in some cases, providing a range of services for maintenance, maintenance and repair of leased fixed assets, protect customers against the risk of obsolescence of hardware, etc.

Lessee - the user of the property, purchasing it under a lease agreement for a specified period. Vendor leasing property vendor leasing object is interested in marketing and sales of investment products. three types of leases: - operational, - financial, - return.

Operational leasing is a complex property and financial relationships in which new or used property is transferred to the lessor in the short-term use of the lessee. The main signs of an operating lease are as follows: - The lease agreement is usually for a period much shorter than the period of useful work equipment; - The transaction can be terminated at any time as the lessor and lessee; - Objects acquired by the lessor in advance of leasing at your own risk, taking into account market conditions and are fully insured; - Leasing objects are investment products of the highest demand.

Financial leasing a complex property and financial relations in the transfer of the replacement property to the lessor the full amortization period or most of the lessee with the further transition its ownership to the user. Lease payments under such contract provides coverage of all costs and profit lessor. Upon expiry of the contract the property becomes the property of the lessee or sold them on the residual value. The main signs of financial leasing: - The lease agreement is for the medium and long term, which is more than half of the economically sound life estate; - The impossibility of avoidance during the primary term of the lease; - Objects are the new long-term lease items with long service life.

Leaseback - a complex property and financial relations, with a new or used equipment lessee referred to it after the sale to the lessor on a mutually agreed date. The main purpose of the leaseback is to raise money to improve the lessee and its financial position through the sale of their own property and the simultaneous purchase of the lessor under a finance lease to a prior use. term of contract 1. short 2. medium-term 3. long-term