Financial leasing – long-term agreement that provides for full amortization of the leased oborudovashsh from fees introduced by the tenant. Because such agreements do not permit the early termination of the lease, the correct determination of the amount of the periodic payment provides the owner a full refund of costs incurred for the acquisition and maintenance of equipment as well as the required rate of return. In this form of leasing all of the costs of installation and maintenance of the acquired assets are assigned, usually on the tenant. Often, these treaties provide for the lessee’s right to repurchase the property upon the expiration of the contract at a reduced or residual value (such value may be purely symbolic).

Financial leasing →

Operational leasing. Is an agreement on the current lease, under which the lessor’s costs associated with the acquisition and maintenance of the leased facilities that are not covered by rental payments for one leasing contract, which calls for lease them several times. It is usually for 2-5 years. When operational leasing risk of damage or loss of the object lies mainly in the lessor. The rate of the lease payments are usually higher than for financial leasing, due to the fact that there are no guarantees of cost recovery.

Operative leasing →

The process of leasing includes the following steps.
1. Lessee finds manufacturer of equipment and signs a preliminary agreement on delivery.
2. The lessee is drawn to the bank or leasing company with a request to purchase for him the necessary equipment from the supplier, and then give him a long term lease.

The process of leasing →

Leaseback is a system of two agreements under which the owner sells the equipment in the property to the other party with a simultaneous agreement on its long-term lease from the buyer. A buyer can be any financial institution (bank, insurance company, investment fund, the firm, specifically focused on leasing transactions) with simultaneous ¬ variables design long-term lease agreement on its former property on a lease.

Leaseback →

The advantages of leasing for the lessee:
1) financing transactions at fixed rates, without advance payments;
2) the possibility of production without major costs and leverage resources;

The procedure for concluding the lease agreement Advantages of leasing →