The lease agreement (financial lease) is the conditions and sample. Leasing Agreement

in the face acting on the basis of hereinafter referred to Payer", On the one hand, and in the face acting on the basis, hereinafter referred to as" Lessee", On the other hand, hereinafter referred to as" Parties", Entered into this Agreement, in the future" contract ", as follows:

1.Pouser and leasing transaction facility

1.1. The lessee is provided as an object of a leasing transaction as described in Appendix 1, which constitutes an integral part of the contract for production exploitation.

1.2. The supplier of this object of the leasing transaction is the company, hereinafter referred to as the Supplier, which will pass the object of the leasing transaction in time according to Appendix 2.

1.3. The procedure for payment of the object of the transaction is provided for by Appendix 3, which is an integral part both this contract and the contract between the lessee and the supplier.

2. Contract validity period

2.1. The leasing contract remains in force throughout the year, starting from the date of transfer of the leasing transaction object to the lessee, and is not subject to one-sided termination on its part.

3. Acceptance of leasing transaction objects

3.1. The lessee is obliged to accept the object directly during delivery. All technical and legal prerequisites for acceptance, installation and operation are provided by the lessee for his own account. In case the lessee does not fulfill these conditions, the payer has the right to terminate the contract. The lessee is obliged to compensate the payer arising from this loss.

3.2. All issues of completeness, quality and other essential delivery conditions are solved between the supplier and the lessee.

3.3. When accepting the object, the lessee assumes all the rights of the payer with respect to the supplier and ensures the release of the payer from all related loss and lawsuits.

3.4. The payer does not respond to the lessee who himself picked up the object of the leasing transaction and the supplier, nor for the obligation of the supplier, nor for certain properties or for the suitability of the object, no damage resulting from its operation.

3.5. At the end of the acceptance, the lessee transfers the payer with a properly decorated acceptance document, which receives testimony from the payer.

4. Leasing contributions

4.1. Leasing contributions make up rubles per month and pay in the following order

4.2. All taxes charged in connection with this contract in the country of the lessee refer to its account.

4.3. After paying leased payments, the lessee has the right to obtain ownership of the object of the leasing transaction with compensation for the residual value of rubles.

4.4. Limited option The use of the object of the leasing transaction due to damage, legal, technical or economic unusability, also in connection with accidents or insurmountable force, will not affect the obligations under the contract. The obligation to make the payment of leasing contributions will remain unchanged.

5. Crowd

5.1. In case of delay in the lessee payment of a leasing fee for more than a day payer has the right to terminate the contract.

5.2. The lessee is obliged to pay a penalty for delay, starting from the date of the occurrence of a delay in the amount of% for each day of delay, as well as return the object of the leasing transaction at the request of the payer on the place specified by the payer.

5.3. The payer is obliged to compensate for the lessee all losses associated with the delay in the payment of the supply provider associated with the implementation of this Contract, if the payment procedure provided for in the Supplier's contract complies with Appendix 3 of this Contract.

6. Operation of the facility

6.1. The owner of the object of the leasing transaction is the payer until the lessee is paid by the lessee of all leasing payments and the residual value of the object.

6.2. The lessee is entitled to provide third parties the right to use the object of the leasing transaction. This, however, does not affect the responsibility of the lessee for the implementation of all obligations under the contract.

7. Other

7.1. This Agreement is drawn up in 4 copies; The first and fourth are kept at the payer, the second in the lessee, the third is in the Bank's institution at the opening of the settlement account of the lessee.

8. Details and signatures of the parties

Payer

Legal address:
Mailing address:
Phone fax:
INN / CAT:
Checking account:
Bank:
Correspondent account:
Beach:
Signature:

Lessee

Legal address:
Mailing address:
Phone fax:
INN / CAT:
Checking account:
Bank:
Correspondent account:
Beach:
Signature:

To begin with, consider the concept of lease agreement. Leasing lease agreement - an agreement in accordance with which the lessor on the one hand undertakes to lease the other party (lessee) the property specified by this party to set time And for a specific fee.

The main concepts of lease agreement:

The lessor is a person acquiring property in accordance with the specification of the lessee and transferring it to the latter for a certain period and for a specific fee;
The lessee is a person for whom the property is purchased;
The seller is a person who believed to transfer the specified property to the lessor for the specified period and for a specific fee.

Parties to the lease agreement can be as individualsand legal, residents Russian Federation or non-resident.

The subject of the lease agreement (leasing property) is the property transmitted by the lessor to lease the lessee.

Such property may be, according to the law, any uncomplicated thing (buildings and structures, property complexes, vehicles, enterprises, land).

It cannot be the subject of a lease agreement property withdrawn from free circulation or property for which a special procedure has been established.

Leasing property is purchased in accordance with the requirements and specification of the lessee. The latter can also specify a specific property seller.

It should be noted the features of the lease agreement. Leasing contains elements loan agreement, rental and financing. Combining several contracts in themselves, leasing does not become more complex legal relationship. On the contrary, the conclusion of the lease agreement replaces several complex obligations.

Types of lease agreement:

1. Financial leasing
Financial lease agreement, leasing is to use the leased object. Most often, leasing property for such a contract becomes the property of the lessee without making additional funds.

Such an agreement is one of the ways of targeted financing. The contract of financial leasing sample can be seen here.

2. Operational leasing
The term of the agreement of the operational or operational lease is usually less than the use of leasing property. After the end of the contract, the property can redeem the lessee or move back to the use of the lessor.

3. Returnal leasing
In this case, leasing payments are not carried out in cash, but in the form of products obtained using leasing property.

A sublision can be allocated as a separate type of lease agreement. Sublishing suggests the transfer of leasing property to the lessee for rent to a third party. In this case, the right demand for the seller becomes the right to the lessee.

The essential conditions of the lease agreement.

As a significant conditions of the lease agreement are allocated:

- the subject of the contract, which was considered above;
- contract price. The price consists of the costs of the lessor for the purchase, transportation, installation, etc. leasing property, as well as the income of the lessor;
- order of calculations. Mandatory condition the contract is to indicate the term and amount of payments made by the lessee;
- the amount of transferred property rights. Leasing property can be leased without subsequent transfer of property rights or with such. This condition is determined by the lease agreement;
- The procedure for transferring the leased object. In the contract, it is necessary to indicate the place of the place and the procedure for the transfer of leasest property;
- Procedure for the content and repair of leased object. The duty of the content and repair of leasest property is assigned to one of the parties to the lease agreement;
- Lesing object insurance. The contract may be provided for the duty of one of the parties to insure the subject of lease;
- The order of the balance sheet accounting of leasing property. Leasing property enters the balance of the lessee or the lessor in accordance with the lease agreement;
- The responsibility under the lease agreement is established in accordance with civil law.

The termination of the lease agreement is possible at the request of the lessor, in cases if:

- The lessee did not make payments under the contract more than two times in a row;
- the lessee uses the property with a significant violation of the terms of the contract;
- there is a significant deterioration in the state of the property;
- The lessee did not repair the leasing property on the terms provided by the contract. If the contract is not indicated in the contract - within a reasonable time, in cases where the contract is entrusted to the lessee.

The lessee has the right to declare the termination of the contract in cases if:

- the lessor did not repair the property, which under the contract is his duty;
- the lessor did not transfer the leased property within the prescribed term for the use of the lessee;
- Leasing property has become unsuitable for use due to the circumstances that do not depend on the lessee.

Termination of the lease agreement is possible by agreement of the parties.

Posting lease agreement:

- When the leased property is listed on the leaser balance, the lessee reflects the property in the "Rental Fundamental Fundament" account. Leasing payments are reflected in the account 76;
- If leasing property is listed on the balance sheet of the lessee, the property is reflected as "investment in non-corrupt assets." If the leased object is taken to account as fixed assets, it is written off, respectively, from the "Fixed Tools" account.

In tax accounting, leasing property is recognized as amortized, therefore, reduces the taxable base. Leasing payments refer to expenditures associated with sales and production.

How profitable to purchase equipment for your business can be from the article:

Find out the advantages and benefits of personnel leasing from this

The basic concepts of financial leasing and why this type of leasing is suitable for small business, read in this article :. https: //www..html

The lease agreement is for the period ...
The term of the lease agreement is not regulated by law and is determined by the Agreement of the Parties.

The lease agreement acts from the date of signing and to full repayment The cost of property under the lease agreement. The term of the lease agreement may not correspond to the term of the leased.

As a rule, the term of the lease agreement is determined depending on the financial consistency of the lessee.

Form of lease agreement.

The lease agreement lies in writing, regardless of its term.

- a mandatory contract for the sale of leasing property;
- related treaties. The accompanying treaties may be: a contract of guarantee, guarantees, loan, an agreement on attracting funds and others.

The legislator establishes that the lease agreement should be data that can identify leased property.

The subject of the subject of leasing is necessarily concluded between the lessor and the lessee if the lease agreement establishes the transfer of ownership of the leased property.

The transfer of property rights to property is carried out, subject to the repayment of all leasing payments and pay for the residual value of leasing property.

The contract of sale of the subject of leasing can be downloaded

The lease agreement in the examples:

The lease agreement may be to acquire various property. Land plots, buildings and structures can act as a leased object, that is, any movable property in free handling.

Leasing can be vehicles or equipment. Each lease lease agreement has its own characteristics.

The real estate lease agreement lies between the lessor and the lessee for the purchase real Estate.

In accordance with the current legislation, the real estate leasing agreement is subject to mandatory state registration.

The taxable base can be reduced by the amount of expenses under the property lease agreement since the state registration of the contract.

The contract of financial leasing is between the lessee and the leasing company. Throughout the term of the contract, the lessee pays the value of the depreciation of the property and part of the profit from the use of property.

At the end of the term of the contract, the lessee can redeem leasing property with the payment of the residual value of the property.

Financial lease rental agreement Sample you can download

Sample vehicle leasing agreement.

The vehicle leasing agreement may be trilateral and double-sided. In the second case, the leaser is the vehicle manufacturer. In the context of such a contract, it should be stipulated that the manufacturer supplies leasing property without the participation of the lessor.
The depreciation of the supplied vehicle under the lease agreement is calculated using a special coefficient. If the vehicle is listed on the lessee balance sheet, the latter has the right to apply accelerated depreciation to reduce the taxable base.

Vehicle leasing a sample of which can be downloaded

Sample lease agreement on a car.

Acquisition of a car in leasing is more profitable for enterprises than purchasing a car on credit. After the expiration of the contract, the ownership of the car passes to the lessee.

A sample car lease agreement can be seen here. The lease agreement indicates all the data of the car's technical passport, which must comply with the Specifications of the lessee.

The lease agreement on the car sample you can download

To learn how to take a car in leasing, you can read the article:
Perhaps you will be interested in the conditions for the purchase of trucks into lease:
About the advantages that the entrepreneur provides a car purchase program in leasing is described

Sample of the contract of international financial leasing.

The International Leasing Agreement is considered russian legislation as one of the forms of leasing. International relations under the lease agreement are regulated by UNIDRA Convention. The Convention has prepared a unified agreement of international leased.

During the entire term of the Agreement of International Leasing, property on property remains at the lessor. Thus, leasing property is protected from the appeal of the recovery of third parties in the event of a bankruptcy of the lessee.

Contract of international financial leasing sample you can download

A feature is to preserve the ownership of a person who finance the purchase of goods, which gives a sufficiently high level of guarantees for the execution of the obligations of the lessee. The agreement must contain a number of important conditions discussed below.

Financial Rental - Leasing: Application Areas

For more than 20 years of design leasing Agreement The advantages of its use turned all possible cons. Doubts about whether borrowing from alien legal system, disappeared. Tax advantages and opportunity accelerated depreciation do leasing Agreement Favorable for the entrepreneur, and the guarantee in the form of conservation of ownership, additionally supported by insurance, attractive for banks, whose subsidiaries, as a rule, act as leaseholders.

Mass acquisition of new business equipment through leasing contractsused in many industries. Arbitration courts worked extensive arbitrage practice. This allowed the legislator from January 1, 2011 to make adjustments to legal regulation and allow the use of this design in the widest scale: being occurring in Art. 665 of the Civil Code of the Russian Federation, an indication of the appointment of property to achieve entrepreneurial purposes was excluded. From now on the parties leasing Agreement may act like that non-commercial organizations, as medical institutions, as well as citizens. Steel results:

contradiction of the norms of the Civil Code of the Russian Federation Convention UNIDROUA 1988, excluding the use of property acquired by leasing Agreement, for personal and family needs;
the discovery by some subsidiary leasing structures of banks of whole areas of consumer leasing (Avtolyzing).

Leasing agreement for the Civil Code of the Russian Federation and Federal Law

The norms about leasing are concentrated in Art. 665-670 Civil Code of the Russian Federation. Besides general provisions The Codex operates the Federal Law "On Financial Lease (Leasing)" from 10/29/1998 No. 164-ФЗ (as amended) (hereinafter - FZ).

The main difference between the lease agreement from the lease is the acquisition of the property by the leasing company (the type of activity should be registered in the Charter - Art. 5 of the Federal Law) specifically for rent and, as a rule, with the subsequent transition of ownership of it to the tenant - Art. 19 FZ. (Redemption lease in understanding of the Russian Federation - see the decision of the Plenum of the Russian Federation "On separate questionsassociated with the redemption lease agreement "of 03/14/2014 No. 17).

Thing leasing Agreement (more precisely object) The legislator is limited: land plots are excluded, property withdrawn from the total turnover (Article 666 of the Civil Code of the Russian Federation, Article 3 of the Federal Law), except in cases where the rights to these objects are included in the enterprise that can be subject leasing Agreement On the general reasons (Art. 132 of the Code).

Usually, leasing Agreement It is 3-sided. This allows:

to fulfill the responsibility of the notification of the seller, provided for by Art. 667 of the Civil Code of the Russian Federation;
distribute the seller's obligations before the lessor and the lessee in lessing Treaty (based on Art. 670 of the Civil Code of the Russian Federation, Art. 10 of the Federal Law and in accordance with the relations of the parties);
determine the place of transfer of property if it does not correspond to Art. 668 Civil Code of the Russian Federation (the location of the tenant).

Feature leasing Agreement It is the "splitting" of property, unusual for domestic practice: the right of ownership remains behind the lessor, but the object itself can be registered in the name of the lessee (Art. 20 of the Federal Law). The risks of loss, damage and death are also placed entirely on the lessee (Art. 669 of the Civil Code of the Russian Federation, paragraph 1 of Art. 22 of the Federal Law).

Special Leasing conditions

Important condition leasing Agreement It is the definition of the right-wing of the seller's choice and the choice of property, since the risk of failure to fulfill the obligations of the obligations by the seller and the inconsistency of the object to the seller (paragraphs 2, 3 of Art. 22 of the Federal Law 2, 3, 3 Articles 22 of the Federal Law). In accordance with the Federal Law of December 31, 2014 No. 512-FZ, a state or municipal institution - the lessee is obliged to resolve from the seller's choice for purposes leasing Agreement.

Payments are usually established in cash (this is necessary for contracts with the participation of municipal and government agencies). It is allowed in a natural form. Most often, the repurchase price of property is included in the composition of rental payments. Leasing Agreement It may provide for the possibility of revising the solid amount of payment or the mechanism of its calculus is not more often than once every 3 months (art. 28 of the FZ, paragraph 11 of the information letter from January 11, 2002 No. 66). Valid B. lessing Treaty Provide the moment of payments, otherwise, by default, it will be attributed at the time of the use of the property by the lessee.

Leasing Agreement It is rare without the condition of insurance of the risks of the death of the property or the non-fulfillment of obligations, which is reminded by Art. 21 ФЗ. Without such a condition leasing Agreement, as a rule, does not conclude at all. However, it should be borne in mind that the amount insurance compensation It will go to the offset of the requirements of the lessor (clause 7 of the Resolution of the Plenum you number 17).

For accounting purposes in lessing Treaty It is necessary to foresee, on which balance of the leaser or the lessee - after the acquisition, the leased object will be taken into account (paragraph 1 of Article 31 of the Federal Law). By default, the object takes to account the owner-lessor.

Separate conditions will be determined by the type of leasing.

Financial rental agreement Views leasing

Of the many varieties of leasing, known to economists, the law allocates its forms - internal and international (with the participation of non-resident) (Art. 7 of the Federal Law). Typology and generally accepted division on financial, return and prompt leasing from 2002 were excluded in the initial editorial office. Legally indifferently, whether the ownership of property will take the right to the lessee, whether the term of the contract is equal to the depreciation term of property - conditions in lessing Treaty either there, or not (in the case of financial leasing); Whether the lessee is simultaneously by the seller - for a return lease (paragraph 1 of Art. 4 of the FZ allows it). As for operational leasing, its difference from direct lease is slightly to the degree of mixing.

The law knows a type of financial lease with additional services (clause 2 of article 7 of the Federal Law). Leasing Agreement In this case, it is an ordinary mixed contract (clause 3 of Art. 421 of the Civil Code of the Russian Federation), the norms on the relevant form of the contract applies to each part.

Plenum of the Russian Federation of the Russian Federation with thematic resolution (see above) introduced the concept of "redemption leasing" - for cases when lessing Treaty There is a subsequent transition of ownership to the provisional object to the lessee, including the symbolic amount. The concepts are introduced: "Funding Size", which includes the costs of acquiring property (p. 3.4); "Funding fee", which will be determined by the court in percentage of annual even in the absence of relevant instructions in lessing Treaty (p. 3.5).

Treaty financial lease (leasing) - A method of financing the acquisition of fixed assets or expensive consumer goods. In the design of the contract, along with the general rules for the contracts of this species, you need to account in the article legal features transactions predetermined it economic targets. The rules for regulating the relations of the parties should be determined taking into account the characteristics and needs accounting and taxation relationships leasing Agreement.

in the face acting on the basis of hereinafter referred to Tenant", On the one hand, and in the face acting on the basis, hereinafter referred to as" Landlord", On the other hand, hereinafter referred to as" Parties", Entered into this Agreement, in the future" contract ", as follows:

1. THE SUBJECT OF THE AGREEMENT

1.1. Under this Agreement, the landlord provides the tenant for rent the following property:

1.2. The tenant receives the right to use the leased property during the entire lease term, but it does not have the right to assign his rights and obligations under this Agreement to a third party without the written consent of the landlord. In this case, the tenant must submit data on this face in form and within a period established by the Agreement of the Parties.

2. Rights and obligations of the Lessor and Tenant

Rental and obligations of the tenant:
2.1. The tenant is obliged to make a rent to the Lessor Dates and in the manner prescribed by this Agreement. If it is delayed payments provided for in paragraph. Of this Agreement, the tenant is obliged to pay the landlord of penalties in the amount of% of the value of the unpaid amount.

2.2. The tenant undertakes during the action of this Agreement to pay for all obligations stipulated by the prescriptions in connection with the leased property (taxes, fees, contributions).

2.3. The tenant must adequately relate to the leased property, to use it, respectively, its appointment and technical characteristics.

2.4. The tenant is obliged to carry all the costs of current care and small repair caused by regular use of rented property.

2.5. The tenant assumes all the risks associated with the damage or loss, theft or premature depreciation of the leased property that occurred during the actions of this Agreement. In the event of any risk, the tenant must take the following at his own expense:

repair or replaced with any other property acceptable for the landlord, and the tenant keeps the obligation to pay all amounts of rent and produce other payments provided for by this Agreement, or current legislation;
to repay all the debt to the Lessor to pay the rent and pay him a penalty in the amount of rubles. This amount should be paid within days after presentation of the landlord the requirements of payment.

2.6. The tenant is obliged to inform the landlord on all issues and circumstances related to the leased property. Messages must be timely and complete.

2.7. The tenant has the right:

return the leased property to the landlord;
put forward a proposal to extend the term of the contract;
purchase a rented property to the property, concluding a contract of sale with the landlord.

About your choice, the tenant must inform the landlord over the days before the expiration of this Agreement.

2.8. The tenant can submit to the sublision transferred to him for rent only with consent, and the written, landlord. Such consent may be contained in a letter, telek, telegram.

Rights and obligations of the Lessor:
2.9. The landlord is obliged to transfer to the tenant all the property specified in paragraph. Of this Agreement in good condition.

2.10. The landlord undertakes to provide highly qualified specialists to work on the leased property and for its maintenance.

2.11. The landlord has the authority to check the condition of the leased property, inspect the conditions for its operation.

3. Payment for the use of leased

3.1. The tenant undertakes to regularly make the landlord for the use of leased.

3.2. Rent for the use of the leased object is made and amounts to rubles.

4. Responsibility of the parties under the contract

4.1. The landlord is responsible for all the shortcomings of the property being leased if these shortcomings impede its normal use for its intended purpose, provided that these shortcomings existed at the conclusion of the contract and were not and could not be known to the tenant.

4.2. The landlord responds with a tenant for all claims that may arise from the rights of third parties that limit or prevent the use of leasing, provided that the tenant did not know and could not be aware of the existence of the rights of third parties at the conclusion of the contract.

4.3. The tenant reimburses the landlord all losses associated with loss, damage to the leased property, in the manner prescribed by paragraph 1.6 of this Agreement.

5. The term of the contract and the right of the parties after the expiration of the contract

5.1. This Agreement is concluded for a period of years. The moment of the beginning of the term of the contract is.

5.2. After the expiration of this Agreement, the Contracting Parties pledged to determine the choice of one of the three capabilities provided for in this paragraph:

contracting Parties undertake to conclude a contract for the purchase and sale of rented property. At the same time, the price must be determined by;
contracting Parties undertake to conclude a new leasing agreement with prices below the amounts provided for in paragraph. of this Agreement, taking into account the amortization of the leased object, namely:
1. on the %;
contracting Parties will cease their contractual relations and the tenant will transfer the subject of leasing provided for in paragraph 1 of this Agreement to the Lessor.

6. Ownership of leasing

6.1. The landlord retains ownership of all property that constitutes the subject of leasing provided for in paragraph 1 of this Agreement during the period of this Agreement.

6.2. When eliminating or reorganizing the tenant, the landlord is entitled to demand the return of the leased object on the basis of the ownership of the landlord.

6.3. In the case of the conclusion of the contract of sale between the tenant and the landlord relative to the leased property, the ownership of the specified property passes the landlord.

7. Suspension of the contract

7.1. The contract may be suspended due to the action of force majeure, respectively, paragraph 5 of this Agreement.

7.2. The agreement may be suspended:

extending property transfer time;
necessary substitute for things.

7.3. In the future, the contract is extended for so much time as the causes continued to extend.

7.4. If at the same time there were two or more reasons for the suspension of the contract, its validity period is extended only for the period, the reasons for which the greatest time continued.

7.5. Parties can and by writing a written agreement to decide that for some time the operation of this agreement will be suspended. In this case, they must accurately determine the day of suspension and the day of the extension of the contract.

8. Force Major

8.1. The parties are exempt from partial or complete non-fulfillment of obligations under this Agreement, if this non-performance was due to the circumstances of the force majeure, which arose after the conclusion of this Agreement as a result of an emergency event that the party could not foresee or prevent reasonable measures. The circumstances of force majeure include the events to which the participant cannot have influence and for the occurrence of which it is not responsible, for example, earthquake, flood, fire, and a strike, government decisions or orders of state bodies.

8.2. The party referring to the circumstances of force majeure is obliged to immediately inform the other side of the occurrence of such circumstances in writing, and at the request of the other party, a certifying document must be presented. The information should contain data on the nature of the circumstances, an assessment of their impact on execution by the Party of His obligations under this Agreement and the deadline for the fulfillment of obligations.

8.3. A side that cannot be due to the circumstances of the force majeure to fulfill the obligations under this Agreement, taking into account the provisions of the Treaty, all efforts to ensure that it is possible to compensate for the consequences of non-compliance with obligations.

9. Resporaration settlement

9.1. All possible disputes arising from this contract or about this Agreement are trying to resolve by mutual negotiations.

9.2. In case of failure to consent, controversial issues are solved in court.

10. Legal addresses and details of the parties

Tenant

Legal address:
Mailing address:
Phone fax:
INN / CAT:
Checking account:
Bank:
Correspondent account:
Beach:
Signature:

Landlord

Legal address:
Mailing address:
Phone fax:
INN / CAT:
Checking account:
Bank:
Correspondent account:
Beach:
Signature:

IN modern business Leasing plays an important role. So, any commercial activity requires office, warehouse or production space, fixed assets, vehicles. But not every venture can afford to acquire real estate or expensive equipment. This is especially true of small and medium businesses. The ability to practically immediately use the equipment necessary for the manufacturing process and over time to get it in the property provides leasing.

Typically, leasing services are provided with specialized leasing companies with sufficient funds to invest in leasing items. In Russian practice, as a rule, leasing companies Created on the basis of large banks, by industry sign or with the participation of state bodies.

Leasing schemes are beneficial, as they are constructed in such a way that they do not require a significant distraction of the company's financial resources. The property acquired on leasing can be used immediately after making the first of the payments, the schedule of which is designed for a long time.

In addition, the tax burden decreases due to the assignment of leasing payments for the cost and by applying the accelerated depreciation mechanism. According to Tax Code RF leasing payments relate to expenses taken into account in order to tax purposes.

Leasing payments are more profitable loans. Thus, the cost savings of the enterprise compared with the usual loan for the purchase of fixed assets comes to 10% of the cost of equipment for the entire period of leasing, which is usually from 1 year to 5 years.

Types and sides of leasing, mandatory and related treaties

Leasing - It is a long-term rental (for a period of 6 months to several years) machines, equipment, vehicles, industrial structures, providing for the possibility of their subsequent redemption by the tenant.

Leasing is governed by the following legal acts of the Russian Federation:

Federal Law of 29.10.1998 No. 164-FZ (as amended by 06/28/2013) "On the financial lease (leasing)" (hereinafter referred to as Federal Law No. 164-FZ);
art. 665-670 Civil Code RF (Civil Code of the Russian Federation).

The following types of leasing can be distinguished: financial (direct), operational (operational) and return.

financial leasing - This is the type of leasing, in which the leaser undertakes to acquire property of a certain seller specified by the lessee from a certain seller and give the lessee of this property as a leased object for a specific fee. Financial leasing is the most common type of leasing. In essence, it long-term credit in the form of functioning capital.

Operational leasing (It is also called leasing with incomplete depreciation) - the type of leasing, in which the lessor purchases on its own risk of property and transmits it to the lessee as an object of leasing for a certain fee, for a certain period and under certain conditions for temporary possession and use.

Returnal leasing - A variety of financial leasing, in which the seller (supplier) of the leased object simultaneously acts as a lessee.

Sublishing - The appearance of the leased object, in which the lessee, having received the property under the lease agreement, transfers it to third parties (lessee under the subleasing agreement) to possession and use for the fee and for a period in accordance with the terms of the sublising agreement. When the leased object is transferred to the sublision, consent is consent in the writing of the leaser for the main lease agreement.

The main actors of the leasing transaction are:

lessinator - physical or entityWhich, at the expense of its own and (or) funds raised, the property acquires in the framework of the lease agreement and provides it as a leased ownership and use of the lessee for a specific fee. The lessor can be any legal or individual;

lessee - a legal entity, which, in accordance with the lease agreement, accepts the subject of leasing for a specific fee for a certain period. Only commercial or non-profit organizations using property for entrepreneurial purposes can be made by the lessee;

seller - A physical or legal person who under the contract of sale with the lessor sells him due to the term of leased.

In leasing transactions other organizations, such as the lender and guarantor, contractors and persons who provide compensated services to the parties to the lease agreement, as well as other persons can participate in leasing deals. Contracts concluded with other participants in the leasing transaction are in relation to the lease agreement as additional.

Subjects of leasing transactions are building their relations on a contractual basis. Let us analyze the legal aspects of the leasing agreement, the conditions for which attention should be paid when concluding such a contract. Separate situations relating to contractual relations between the lessor and the lessee, consider on the examples.

Standards Federal Law No. 164-FZ found that under the lease agreement, the leaser undertakes to acquire property as specified by the lessee and provide it to the lessee for a temporary possession and use fee.

The lease agreement is in writing (paragraph 1 of Art. 15 of the Federal Law No. 164-FZ). It must necessarily indicate data that can be determined to establish property to be transferred to the lessee as a leased object. In the absence of this data in the lease agreement, the condition of the subject to be transmitted to leasing is considered not agreed by the parties, and the lease agreement is not considered prisoner.

Note!

The leased subject should be used only in business purposes. The lessor, acquiring equipment for transmission to leasing, should notify the seller that the property is intended for transfer to a particular person to lease.

The subject of lease agreement can be any inaccessible things, including enterprises and other property complexes, buildings, structures, equipment, vehicles and other movable and real estate, which can be used for business activities (Art. 666 of the Civil Code of the Russian Federation, Art. 3 of the Federal Law No. 164-FZ).

For your information

Leasing cannot be transmitted intangible assets, After all, intangible assets are the transfused form of such a category of civil law objects, as disembodied things, and the latter can not be the subject of the lease agreement at all.

The subject of leasing can not be land plots and other natural objects, as well as property that federal laws are prohibited for free circulation or for which a special procedure has been established (paragraph 2 of Article 3 of the Federal Law No. 164-FZ).

If the subject of leasing is the property to be subject to state registration, registration of rights to it is carried out in the manner prescribed by law (paragraph 1 of Art. 20 of the Federal Law No. 164-FZ).

The ownership of real estate is registered for the lessor, and the right of ownership and use as a restriction of ownership - for the lessee.

If the leasing is movable property, it is subject to registration. The contract parties have the right to choose themselves, on whose name is the lessor or the lessee - it will be registered (paragraph 2 of Art. 20 of the Federal Law No. 164-FZ).

To fulfill its obligations under the lease agreement, the subjects of the leasing transaction are obligatory and related treaties (paragraph 2 of Art. 15 of the Federal Law No. 164-FZ).

TO compulsorythere is a contract for the sale of a fixed assessment to lease. The sales contract concludes the lessor and supplier among themselves. Under the contract, the supplier sells the leasing producer (purchased) to them (the subject of the lease agreement) and transfers it to the lessor or the lessee in accordance with the terms of the contract. The condition about who chooses the seller and the purchased property (lessor or lessee) must be provided for by the lease agreement.

TO accompanyingcontracts include:

agreement on attracting funds;
pledge agreement;
warranty agreement;
guarantee agreement;
insurance contract, etc.

Property is transferred to leasing along with all its accessories and with all documents ( technical passport and others), unless otherwise provided by the lease agreement (paragraph 2 of Art. 17 of the Federal Law No. 164-FZ).

Documentary registration of the leasing transaction usually consists of two stages.

On the first stage Compiled:

application of the lessee to the provision of property into leasing;
conclusion of the lessor about the effectiveness of the technical project;
order-outfit of the lessor to its supplier for the production and shipment of the corresponding leased subject /

On the the second stage draw up:

lease agreement;
the contract for the sale of property intended for transmission into lease;
act of acceptance of property with the lessee.

In the text of the lease agreement, it is important to provide the following conditions:

subject of contract and the procedure for the supply and acceptance of property;
the amount of payment (leasing payments), its frequency (payment schedule);
at whose balance will be subject to the subject of leasing;
the possibility of transition of leased to the property of the lessee after the end of the contract;
the redemption price and method of its payment (if the subject of leasing after the end of the contract is transferred to the lessee);
term of the lease agreement;
maintenance and content of leased object;
opportunity early termination contracts and causes of such termination;
penalties for non-fulfillment of obligations under the contract;
other circumstances that can be specified in the lease agreement (insurance, deposits, guarantee, etc.).

Subject of the contract and the procedure for the supply and acceptance of property

The subject of the contract indicates the property that will be bought and transferred to the user to temporary use, its cost, place and delivery time. It should be noted that the seller of the leased object is notified of what objectives are purchased. You should also specify whether the lessor participated in the choice of property and the seller.

Next reflects the procedure for the supply and acceptance of property, where the parties participating in the equipment acceptance are indicated. As a rule, this is the supplier, the lessor and the lessee. In some cases, the lessor can convey its rights to accept the equipment to the lessee.

Transportation costs for the delivery of property to the lessee is allocated in a separate amount, paid by the lessee and are not included in the initial value of the property.

If necessary, the schedule of acceptance tests is given, it makes sure that the supplied property meets all the requirements recorded in the applied-outfit, fully staffed and ready to use.

In some cases, the supplied equipment requires installation, commissioning, lessee personnel training. Payment of such works can be included in the cost of equipment and repaid through leasing payments or is made at an additional cost. The condition for payment of installation and commissioning works is also stipulated in the contract.

After the supply of equipment, its installation, other works necessary to bring the leased object to a state suitable for operation, signing an act of acceptance transmission, the lessee confirms the proper supply of property in accordance with the terms of the lease agreement. From the date of signing an acceptance act begins a formal countdown of the lease agreement.

Leasing plates

The lessee is obliged to pay leasing payments. At the conclusion of the contract, the parties establish the total amount of leasing payments, methods and frequency of their payment. A graph of leasing payments is drawn up, which is applied to the contract and is an integral part. As a rule, leasing payments are paid monthly.

Under leasing payments It is understood as the total amount paid by the lessee to the lessor for the right to use the property under the lease agreement for the entire validity period of the contract (Art. 28 of the Federal Law No. 164-FZ).

Leasing payments can be paid to equal shares during the entire term of the contract in accordance with the parties agreed by the parties.

Example 1.

The lease agreement provides monthly leasing payments to equal shares. total amount Leasing payments under the contract is 566,400 rubles. (including VAT - 86 400 rubles.). The term of the lease agreement is 24 months.

The monthly amount of leasing payments will be equal to 23,600 rubles. (566 400 rubles / 24 months) (including VAT - 3600 rubles).

___________________

In the leasing agreement, an advance payment in the amount agreed by the parties may be provided, then the rest of the total amount of leasing payments (for the minus of the advance) is charged and paid during the term of the contract. In this case, at the beginning of the lease agreement, the lessee pays most of the payments. Next, when the advance payment, payments decrease, turning to the end in a purely symbolic fee. This method provides less advantage of the rapid repayment of the amounts nested.

Note!

Advance payment is not taken into account in the composition of the tax and accounting costs of the lessee until this advance (its part) accounts to current leasing payments (paragraph 14 of Art. 270 of the Tax Code of the Russian Federation, paragraph 3 of accounting provisions " "PBU 10/99, approved by the Order of the Ministry of Finance of Russia of 06.05.1999 No. 33N (as amended by 04/27/2012; more - PBU 10/99)).

The order of the advance of the advance is usually prescribed either in the text of the lease agreement, or in the appendix to it. For example, in the text of the contract, it is possible to register that the advance payment is made in accordance with the leasing payment schedule, which is an annex to the relevant contract.

If the terms of the lease agreement do not set the order of the advance payment, then general rule Advance read as debt on leasing payments.

Example 2.

We use the conditions of Example 1, but suppose that the lease agreement provides for an advance payment in the amount of 20% of the purchase value of leasing property, which, in turn, is 566,400 rubles. The rest of the leasing payments is repaid monthly equal shares during the entire term of the contract.

The sum of the advance is 113 280 rubles. (566 400 rubles. × 20%). The monthly magnitude of leasing payments will be 18,880 rubles. ((566 400 - 113 280) / 24 months.).

________________________

By agreement of the parties, a delay in leasing payments may be provided. For providing a delay, as a rule, additional remuneration is charged to the lessor, for example, in percentage to the amount of payments.

In the amount of leasing payment in this case turn on:

reimbursement of the lessor's costs for the acquisition and transfer of the leased leaseholder (repayment of the value of the leased object through depreciation);
reimbursement related to the provision additional servicesstipulated by the contract;
the income of the leaser.

Payment total amount of leasing payments (LP) can be represented in the form of the following formula:

Lp \u003d jo + d + do,

where AO - depreciation deductions (repayment of the value of the leased object);

D - the income of the lessor for providing property under the lease agreement;

Du - additional services provided for by the lease agreement.

Consider an example of calculating the amount of leasing payment.

Example 3.

The leasing company acquired equipment for transfer to leasing, the purchase price (initial value) of which is 2,548,800 rubles, including VAT - 388 800 rubles. This object is intended for transmission to lease for a period of 24 months. The subject of leasing under the contract will be on the balance of the lessor. The leasing company insured his property, while insurance premium amounted to 220,000 rubles.

In addition, it is assumed overhaul Property due to the lessor. The estimated cost of repair is 500,000 rubles.

The accounting policy of the leasing company determines that depreciation deductions for all fixed assets are calculated in a linear way (both for accounting, and for tax purposes).

Payment depreciation deductions :

in accounting:

time useful use Determined in accordance with the contract term.

The monthly depreciation amount will be 90,000 rubles. ((2 548 800 rubles. - 388 800 rub.) / 24 months);

in tax accounting:

depreciation is determined on the basis of the classification of fixed assets included in depreciation groups, approved by the Decree of the Government of the Russian Federation of 01.01.2002 No. 1 (hereinafter - Resolution No. 1). By agreement of the parties, as registered in the contract, accelerated depreciation with the coefficient 3 is applied in tax accounting.

The equipment under consideration refers to thirda group of fixed assets with a useful life of 3 to 5 years inclusive. The organization has established a useful life of 60 months. In addition, accelerated depreciation is applied.

Monthly depreciation amount will be 108,800 rubles. ((2 548 800 rubles. - 388 800 rubles.) / 60 months. × 3);

in leasing payments:

Depreciations for accounting purposes will be taken into account when calculating monthly leasing payments. The total amount of depreciation, which is part of leasing payments for the entire period of the leasing agreement will be equal to 2,160,000 rubles. (90 000 rub. × 24 months).

Calculation of income lessor

Income can be installed as a percentage:

from the initial value of the property;
from the average annual residual value of the property.

Initial cost leasing property - 2 160 000 rubles. (2 548 800 rub. - 388 800 rub.). Suppose the lessor's remuneration rate is set in the amount of 12% of the initial cost of leasing property.

Calculate the income of the lessor in two ways.

First method

The income of the leaser is 259,200 rubles. (2 160 000 rub. × 12%), per month this will be 10,800 rubles. (259 200 rubles / 24 months).

The second way:

for the first year:

the amount of depreciation deductions for the first year of operation amounted to 1,080,000 rubles. Residual value At the beginning of the year - 2 160 000 rubles, the residual value at the end of the year - 1,080,000 rubles. (2 160 000 - 1,080,000).

The income of the leaser will be 194,400 rubles. ((2 160 000 + 1,080,000) / 2 × 12%);

for the second year:

the amount of depreciation deductions for the second year of operation amounted to 2,160,000 rubles. Residual cost at the beginning of the year - 1,080,000 rubles, at the end of the year - 0 rubles. (2 160 000 - 2,160,000).

The income of the leaser will be 64,800 rubles. ((1 080 000 rub. + 0 rub.) / 2 × 12%);

for two years:

the total income of the lessor will be 259,200 rubles. (194 400 + 64 800).

Monthly deductions will be equal to 10,800 rubles. (259 200 rubles / 24 months).

Additional services provided by the lease agreement

Additional services: insurance payments (220,000 rubles) and overhaul (500,000 rubles). The total amount of additional services will be 720,000 rubles.

The monthly amount of additional services will be equal to 30,000 rubles. ((220 000 + 500 000) rubles / 24 months).

Leasing payment

The amount of monthly leasing payment excluding VAT will be 130,800 rubles. (90,000 + 10 800 + 30 000) Plus VAT (18%) - 23,544 rubles.

The amount of monthly leasing payments taking into account VAT - 154 344 rubles. (130 800 + 23 544).

The total amount of leasing payments (including VAT) for 24 months - 3 704 256 rubles, including VAT - 565 056 rub. The total amount of leasing payments is equal to the value of the leased object (it is indicated in the lease agreement).

_____________________

Which balance will be taken into account the subject of leasing

The leased object and after the transfer of the lessee remains owned by the lessor (paragraph 1 of Art. 11 of the Federal Law No. 164-FZ). From the point of view of accounting, the subject of leasing can be taken into account both on the leaser balance and on the balance sheet of the lessee. This is the main difference between the leased contract from the lease agreement. Therefore, the contract parties indicate the balance holder of leasing property. Usually, if the contract is provided for further redemption of property, the main remedy is taken into account on the balance sheet of the lessee at the cost specified in the lease agreement, with the exception of VAT. This cost will be initial for the lessee.

If the leased object is recorded on the leaser balance, then its initial cost includes the cost of buying a fixed assets, construction, delivery, manufacturing and bringing to a condition in which it is suitable for use, with the exception of VAT.

The initial value of the leased object is written off through depreciation.

Depreciation charges the side - the balance holder of the leased object. Useful use for depreciation in accounting, the organization establishes on the basis of:

expected period of use;
expected timing of physical wear;
the term of the lease agreement.

For your information

As a rule, useful life for leasing property is determined based on the term of the lease agreement.

To determine the depreciation group of leased objects in tax accounting, the classification of fixed assets included in the depreciation groups approved by Decree No. 1. At the same time, the parties of the leasing agreement on a mutual agreement have the right to apply accelerated depreciation of the leased object with the acceleration coefficient of not more than 3 (Article 31 of the Federal Law No. 164-FZ).

Note!

The leaser initial cost for depreciation for accounting and tax accounting is coincided.

The lessee is the initial cost for accounting and tax accounting purposes. In accounting, the initial value is equal to the price specified in the lease agreement, that is, the amount of lease payments for the entire period of the contract for the minus VAT.

In the tax accounting, the initial cost is defined as the sum of the actual expenses of the lessor associated with the acquisition of a fixed assessment, with the exception of VAT, that is, equal to the initial cost of the main means of the lessor. The lessor is obliged to indicate this cost or in the contract or in the transfer documents to the leaseholder's transfer to the lessee balance.

The property tax pays the balance holder of the leased object.

The term of the lease agreement

The term of the lease agreement is ultimately determined by the deadlines of the total depreciation (payback) of the leased object, but it is established by the parties in the contract, depending on the situation in the market, the financial situation of the parties, the value of the leased property, the nature and magnitude of commercial risks, mandatory regulatory prescriptions.

After the expiration of the term of the contract, three options are possible:

the lessee returns the property to the lessor;
concludes a new lease agreement;
acquires property at a residual value.

The possibility of transition of leased to the property of the lessee after the end of the contract

At the end of the term of the lease agreement, the main tool may be transferred to the lessee or to remain owned by the lessor. The parties stipulate this moment in the contract.

If the property does not go to the property, then, with the termination of the lease agreement, it is returned to the lessor in a state in which it was obtained, taking into account the normal wear or wear, due to the lease agreement.

If the leasing object becomes the ownership of the lessee, then the parties should specify the terms and conditions of ransom, redemption cost.

For example, in the contract it is possible to indicate that the subject of leasing becomes the ownership of the lessee after the expiration of the lease agreement in the absence of arrears in leasing payments and the payout rate. In addition, the subject of leasing can go to the ownership of the lessee before the expiration of the contract expires, but not earlier than 1 year after receiving the lessee of the leasing subject, subject to payment of the latter in the full amount provided for by the specified contract of payments.

Redemption price

The lease agreement should determine the redecree price and the procedure for its payment, if, under the terms of the contract, the subject of leasing will go to the ownership of the lessee.

It is better not to include the redemption price of leasing payments, as it cannot be taken into account in the costs of income tax. The accountant will have to redeem the price monthly to allocate from the leasing payment, and this is a laborious process (it can not always be done).

For the lessee, the redemption price will be the initial value of the leased object gained to them after the end of the contract. The initial cost is charged to expenses through depreciation charges after entering the facility of fixed assets. If the redemption price is less than 40,000 rubles, it can be immediately written off to the costs after entering the facility.

The redemption price is best to make an additional payment, which will be paid after paying all leasing payments when purchasing a leased object.

In the contract, the redemption price can be marked as follows: "... subject to the payment of an advance and all leasing payments, the leased object becomes the lessee at a price of approximately 0.1% of the value of the leased object."

If the redemption price is included in leasing payment, in the contract it should somehow allocate, for example, in a percentage of the cost of a leasing payment. In this case, at the end of the contract, an additional payment at the redemption price is not separately made.

Maintenance and content of leased

The lease agreement should align the order and the amount of service of leasing property.

According to paragraph 3 of Art. 17 of the Federal Law No. 164-FZ The lessee at its own expense maintains the technical maintenance of the leased object and ensures its safety, and also carries out the capital and current repair of the leased object, unless otherwise provided by the lease agreement.

Leasing can be: pure, with an incomplete set of services, with a full range of services.

For pure leasing Leasing payments do not include the cost of operation, repair, leasing facilities. These costs carry out the lessee.

TO full leasing There are transactions providing for a comprehensive system of maintenance, the repair of the leased object. These costs take on the lessor. Service maintenance of equipment with full leasing is envisaged during the entire term of the lease agreement. Such service costs are included in the cost of leasing payments.

Lising with an incomplete set of services It assumes a predetermined separation of the functions for the maintenance of property between the parties to the contract. For example, the lessee takes responsibility for compliance with the established norms of operation of the property and its current maintenance, and the lessor (leasing company) pays for the costs of maintaining leasing property in good condition.

If, in accordance with the Treaty, the lessee at its own expense maintains the technical maintenance of the leasing, as well as capital and current repair, then the cost of repair and maintenance on the basis of PP. 5, 7 PBU 10/99 are its expenses on ordinary activities.

Early termination of lease agreement

In the lease agreement, the circumstances should be stated that the parties consider the undisputed and obvious violation of obligations and which lead to the termination of the lease agreement unilaterally (in the Federal Law No. 164-ФЗ indisputable and obvious violation of the obligation is considered as a basis for the early termination of the lease and seizure agreement Leasing object at the request of one side).

The contract should register a list of violations of obligations for the lessor and the lessee, which will be considered indisputable.

For the lessor, such violations can be:

the use of the lessee of property is not intended;
significant deterioration in the state of the property;
non-leasing payment for leasing payments for more than two times in a row
liquidation of the lessee.

For the lessee, these may be disadvantages found at the acceptance of equipment that exclude its normal use.

When terminating the contract, the amount of the closing of the transaction should be provided.

The lessee pays to the lessor:

unpaid amount of leasing payments with pennel;
the residual amount of property at the time of termination of the term of the contract, if the repurchase of property is provided;
penalty.

The lessor pays the lessee:

Advance payments (if provided for in the contract);

Penalty.

In the contract, it can be prescribed that in its early termination, the lessor does not return an advance to the lessee. Then, in the case of early termination of the Agreement, the advance payment is not paid to the lessee. In the absence of the specified condition in the contract, the lessee when terminating the contract (regardless of the cause) is entitled to claim that part of the advance payment, which remains uncovered after the full repayment of the debt of the lessee under the lease agreement at the time of termination of the contract.

Example 4.

Construction company (The lessee) received a minibus in leasing from a leasing company (lessor) for a period of 24 months to transport personnel on construction sites. The cost of the minibus under the lease agreement is 1,826,640 rubles, including VAT - 278 640 rubles. The leasing company acquired this minibus under the sale and purchase agreement for 1,475,000 rubles, including VAT - 225,000 rubles.

Under the terms of the contract, the minibus is becoming the ownership of the lessee after the expiration of the lease agreement at the redemption price of 30,000 rubles. The redemption value is paid to the lessor after the repayment of all debt on leasing payments. The redemption of property is carried out under the contract of sale.

The terms of the leasing contract provides for an advance payment (25% of the value of the leased object), which is paid after the conclusion of the contract, but before the transmission of the leased object and is equal to 456,660 rubles, including VAT - 69,660 rubles. The amount of the advance payment is counted monthly into the account of current payments to equal shares.

Monthly leasing payments are 76,110 rubles. (1 826 640 rubles / 24 months), including VAT - 11 610 rubles.

During the first 12 months of the contract, leasing payments were transferred in a timely manner. Next, due to the current financial difficulties, the construction company has ceased lease payments.

After three months in a row, the non-payment of leasing payments The lessor sent a letter to the construction company's address with the requirement to repay the arrears arising in the amount of 228 330 rubles. (76 110 rubles. × 3 months) within seven calendar days. The construction company after receiving the specified letter debt did not pay off. As a result, the leasing company decided to one-sided termination The lease agreement, since such an opportunity is provided for in the contract. In particular, in the contract it is written that the Neo-payment of more than two times in a row leasing payments leads to a termination of the contract by the leaser unilaterally.

At the same time, the lessee is sent a written notice of the intention of the lessor to terminate the contract, which indicates the reason, the amount of debt and the obligation to return the property obtained into lease within seven days.

After seven days from the date of receipt of the written notice, the lessee on the basis of an act of reception and transfer was returned to leasing property, but repeated requests for the leasing company repay the payments debt left without attention.

The leasing company was forced to apply to the arbitration court with a claim for the recovery of overdue debts and penalties.

The construction company stated a counterclaim for recovery from the leasing company of unjust enrichment, which arose in connection with the irrevocate of the part of the previously paid advance payment in the amount of 171,247.5 rubles. (456 660 rubles. - 19 027.50 rubles. × 15 months) When terminating the lease agreement. The possibility of non-return of the advance payment in the contract was not spelled out.

Based on the decision of the court entered into legal force:

from the lessee in favor of the lessor recovered 228 330 rubles, including 34 830 rubles. - Debt on leasing payments and 7000 rubles. - penalty;
from the lessor in favor of the lessee recovered 171,247.5 rubles, obtained as an advance and not credited to rent payments.

Subsequently, the parties signed an agreement on the relativeness of 171,247.5 rubles, the rest of the debt (57,082.5 rubles. - Debt on leasing payments and 7000 rubles. - The penalty) was recovered from the settlement account of the lessee in an indisputable manner.

___________________

Other circumstances that can be specified in the lease agreement

As a rule, leasing companies always include conditions in contracts to reduce risks on transactions. Such conditions may be insurance for leasing property, warranty.

When concluding a lease agreement, any legitimate property interests of both the lessor and the lessee may be insured. The lease agreement indicates the insured, the insurance company and the beneficiary. The policyholder can act as a lessee and the lessor. The beneficiary under the insurance contract is appointed either the lessor - the owner of the leased object, or the creditor bank financing the lessor.

Warranty support may be as follows: