Leasing - What is it?The concept of "leasing" comes from the English "rent."In Russia, this term is understood the form of investment activities related to the acquisition of the property and its subsequent transfer to individuals or legal entities on the basis of a contract for a certain period for a fee and subject to the conditions stipulated in the contract, with the possibility of redemption by the lessee of the property.In other words, leasing - kind of business activities, which aims to invest to purchase the property and the transfer of the purchased property for rent.
There are different types of leasing.In terms of use of the property and the conditions of depreciation different species such as leasing with full or partial payback.
Also, this concept is divided into types depending on the length and shape of the organization of transactions, the characteristics of the objects of the contract, the volume of obligations of the parties, payment types, market segments, and so on.
Financial leasing includes transactions for the purchase of special equipment and subsequent transfer of the property in the temporary possession and use for a period, which is close to the length of life of the equipment.During the term of the contract to the value of the property is returned to the lessor.In addition, he makes a profit from the transaction due to payments on leasing.The lessor buys the property exclusively for transmission purposes, not for its use, and the lessee has the right to choose.
There are different types of leasing this type.Classic leases characterizes tripartite relationship, as well as a full refund of the cost of the property.
Leaseback is a two-way deal.Its peculiarity lies in the fact that the lessee is also the seller of the equipment, that is, the owner sells the property of the company, however, parallel to conclude a lease agreement for this property.
Leverage or leasing, implying additional fundraising is more difficult.It involves a multi-channel financing and are generally used for projects that require very large funds.The distinguishing feature of this type is that by buying the equipment, the lessor shall pay from its own funds only a portion of the cost.The missing piece, he takes the creditors.However, the lessor enjoys tax benefits, calculated according to the total cost of the equipment.Another feature is that the lessor receives a loan on certain conditions, which is not very typical for the Russian financial and credit relations.
also include the types of leasing such a thing as subleasing.Often leasing is carried out through an intermediary, rather than directly.That is, there is a basic lessor Lessors equipment through an intermediary.When the bankruptcy or insolvency of the intermediary payments will have to do directly to the main lessor.
There are other types of leasing.Operational leasing is used for short-term lease of equipment, when the duration of the life cycle of manufactured products is much higher than the lease term.As a general rule, transactions on this type of operation is less than three years.
growing popularity of operating leases due to the fact that the landlords are interested in using new opportunities in unbalanced funding and reduce the risks that are associated with a decrease in payments and the residual value.
in Russia is not well formed this market, and the cost of leasing is quite high.In addition, there are almost no good companies that can provide quality service facilities lease.The most common is a net lease, when for all the service meets the lessee.
