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In a leasing scheme involving three parties: the lessor (the Seller), Lessee (Buyer) and leasing company. The essence of leasing in the following: having a part of the necessary funds to purchase real estate, car or equipment, the company brings them to the leasing company as an advance. Leasing company for their own means acquires from Lessor property, specified by the lessee. Lessee (Buyer) shall pay Leasing payments during the period determined by the lease agreement, after payment of all fees lessee becomes the owner of the property. This is a scheme of financial lease. When leaseback seller of real estate at the same time serves as a lessee, in other words, business-to-property owner sells the property, the leasing company with Simultaneous execution of a treaty on long-term financial rent (leasing) of its former property, and repurchase and subsequent transfer of ownership to the lessee.

Owner property is the leasing company until full repayment of the lease payments the lessee. The room can be on the balance sheet of leasing companies, while property tax is included in the lease payment, the lessee is taken into account off-balance accounts. Able to finish option, under which a property is listed on the lessee, with all the ensuing fiscal consequences for the buyer, lease payments, in this case are somewhat smaller. Plus lease advantage of leasing over bank loan forms provided by the law of tax benefits. If the enterprise acquires the fixed assets due to credit, it spends on it's own capital, emerging out of profits. A profit is subject to taxation.

Unlike a bank loan, Lease payments are not considered as accounts payable, and as current expenditure, which affects the reporting enterprise. Can be used in respect of the leased object mechanism of accelerated depreciation factor of up to 3 reduced the total period of payment of property tax, allows the company to quickly recover the cost through the investment costs. Upon the expiration of the lease agreement Estate reflected in the lessee at the minimum, or zero residual value. Leasing allows the enterprise with minimal non-recurring costs to purchase modern equipment and technology in sufficient quantities. It is not necessary when buying expensive property to accumulate personal funds, which are usually invested in stocks, finished goods, are involved in settlements with debtors, ie, they are source of funding for ongoing activities of the enterprise. The leasing contract may be concluded for a longer period than the loan agreement. The term real estate leasing, for example, may take up to 10 years, significantly longer than conventional lending. Collateral in case of financial leasing acts the equipment or property. Leasing can be advantageous to lease commercial premises. Very often the size of the lease Payment less than rent for using the same premises, in addition, at lease there is no risk of eviction or rent increases. Minus Leasing to enter into relations lease, any enterprise assumes certain risks: he has received equipment officially considered to be leased and owned by a leasing company. It may be, for example, were seized for the debts of the company, even if a large part of the payments it has already been done. Banks in this regard is more reliable. The problem of finding and attracting long-term investments to increase production, acquisition of modern equipment and new technologies is faced by many Russian enterprises. In a situation where the banking system is experiencing stress, and opportunities for investment credits are limited, leasing is one of the most affordable and effective ways to finance the development of production.