Foreign word "leasing" come into our lives.Today, it is a pretty popular service.However, not every one of us knows the meaning of the word "leasing".The definition of this term hides behind an entire financial system.However, despite the apparent complexity, the value of this word is fairly simple, and it is registered in the RF Law №164.Following it, leasing (the definition is confirmed) is a type of investment activity on purchase and transfer of the property, based on a special contract.According to him, natural or legal person is a tenant of the property for a set fee for a certain period of time and with the right to repurchase.
course, nothing complicated about it, other than the official value of the word.There are many other options for an explanation of the word "leasing".The definition and the meaning of them, however, always comes down to one thing - to invest some capital for the acquisition of property, which will then be leased.Leasing is always side by side with loans, rental gear and a variety of investments.Himself its mechanism involves three parties: the investor, the lessor and lessee.Leasing, whose definition we now know, has its advantages and can be considered.Experts claim that because of this service:
- softens the problem with liquidity.
- Tenant an opportunity not only to increase their own production, but also to keep as cash and time.
- No need to engage in the production of borrowed capital.
All participants of leasing relations may intersect with each other: the investor, by virtue of their duties, offers credit to the lessor.The latter is not only the borrower.It is more and the owner of the acquired and disposed of property that is transferred to the lessee in the form of the contract.
Leasing services are still some advantages:
- number of buyers at the manufacturers of machinery and equipment increased several times;
- through leasing possible to save money on buying expensive equipment manufacturer;
- receive certain benefits through leasing;
- the landlord removes the need payment of the entire amount of equipment, so he could send the remaining funds to other industries.
There are several variants of this service:
- Finance lease - a transaction which involves the return of all funds are spent lessor during the contract.Furthermore, at this time often charged amortization payments, and the end of the contract amount of them can reach 100%.
- Leaseback - an option under which the owner is selling their equipment in a company and then draws up a contract for the lease of its equipment.
- leverage.Mainly used in the implementation of the most expensive projects, as suggested funding through several different channels.
- Subleasing.Service option which is implemented by means of several mediators.
- Operational leasing.Characterized in that the partial amortization of the equipment comes with the condition that the lessee is required to monitor the integrity of the equipment.
According to the definition of leasing, it implies a certain financial expenses.They have the name of the leasing payments - this is the amount that the lessee shall provide for services received.Let's consider the main characteristics of the lease payments.In their composition, as a rule, include:
- Depreciation of property for the entire period during which the Agreement.
- to pay compensation to the lessor in the calculation of the means used.
- pay for additional services.
- cost of the property, but only if the contract registered item of its redemption.
Thus, leasing - it is profitable and easy for everyone.