Equipment

leasing

In fact leasing is an effective way in solving the problems of modernization and enlargement the production which helps your enterprises to get in life important projects with the lack of own capital, to preserve existing credit lines, to optimize taxes and rationaly use the profit.
To begin with, we'd like to propose some boring definitions to understand the problems:
leasing is the totality of economic and legal relations turning out in the process of realization leasing agreement and getting the subject of leasing.
The leasing agreement is an agreement according to which a rentler (lessor) undertakes to acquire the property indicated by a rentee (lessee) at a certain seller and to render this property to the lessee for a certain time and making use. The leasing agreement can consider the fact that the choice of the seller and getting property is carried out by the lessee.
Leasing activity is a kind of investing activity which deals with the property acquiring and it's rendering to leasing.
The subject of leasing is the enterprises and other property complexes, buildings, equipment, means of transport and other movabies and immovabies which can be possibly used for your business activity. The subject of leasing rendered for a temporary possession and use the lessee is the property of the lessor. The leasing agreement can consider the situation when the subject of leasing is rendered to the property of the lessee after the terms of the agreement or before the terms on both sides' conditions.
The advantages of leasing:
Nowadays a great deal of enterprises run into a serious problem of the search and attraction long-term investments for production enlargement, getting modern equipment and introduction new technologies. In the situation when the possibilities of getting investing credits are limited, leasing becomes one of the most accessible and effective ways of financing the production. Great structural changes in modern economics make look at the conditions and perspectives of leasing development.
Nowadays leasing is the most important way of the financing in getting any kind of technics or equipment.

The main advantages of leasing are:
-to maintain the production at a modern standard heasing is characterized by the simplicy and efficacy, so it helps the lessee to maintain the fund of the production according to modern market demands, it performs considerable competing advantages.
- new service stage:
Buying the property by means of leasing the lessee automatically gets the complex of additional services in transportation, insurance documents, state registration and so on. All the actions the lessee has to do in case of buying technics by the own money or by credit, are carried out by the spesialists of a leasing company.
- an effective use of the own capital:
In the majority of producing companies the income of the own capital invested into the main business, increases much the cost of the other sides' financing. It means that the use of the own capital for buying technics is economically unjustified as for the price and terms. Leasing helps you to enrich your main capital preserving a pure profit of the lessee without shortening it's financing efficacy.
- a maximum delay in payment:
Leasing being one of crediting forms proposes the lessee a payment by installments with a debt covering during leasing terms. Besides leasing terms at the Russian market considerably exceed the terms of a moderate crediting.
- a high-speed pay-off
In the process of leasing with the extrafee of a pay-off an increasing coefficient is used. It helps the lessee three times faster transfer the cost of property into the prime cost of goods and services.
- tax optimization:
All the payment according to the leasing agreement can be referred to a prime cost by the lessee. Including leasing payments in the prime cost of the production during the calculation of a tax-covering profit leads to the reducing the sums subjected to the budget payment in the form of the profit tax.Besides due to not so long term of the pay-off leasing essentially reduces the sum of the property tax subjected to the budget payment.
- the improvement of the financing account structure
The property in leasing usually affects the balance of a leasing company and doesn't change for the worse the liquidity rates of the expense of changing correlation of current and long-term activites.In lessee's registration leasing obligations are shown at the off-balanced counts.
- keeping safe the existing credit lines
Leasing helps the lessee to use the property on a credit basis without changing the use of banks' credit lines. So leasing increases the possibilities of getting the loan, the terms of which are usually smaller than the terms of a full equipment pay-off. Moreover, a qualitative paying operations of a leasing transaction by the lessee is the same credit story as in the process of money crediting.