title: Ð£Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¼ Ð»Ð¸Ð·Ð¸Ð½Ð³Ð¾Ð¼ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ ÐÐÐ Â«Ð¢ÐÐ ÐÐÐÐÐÐ¢ ÐÐÐÐ¢Ð ÐÐÐ¬Â»)
title: Ð´Ð¸Ð¿Ð»Ð¾Ð¼Ð½ÑÐ¹ Ð¿ÑÐ¾ÐµÐºÑ
titleType: Subtitle
Creators: name: ÐÐ°ÐºÐ°ÑÐ¾Ð², ÐÐ»ÐµÐºÑÐ°Ð½Ð´Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2016
Subjects: ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ Ð»Ð¸Ð·Ð¸Ð½Ð³
Ð»Ð¸Ð·Ð¸Ð½Ð³Ð¾Ð²ÑÐµ Ð¿Ð»Ð°ÑÐµÐ¶Ð¸
Ð»Ð¸Ð·Ð¸Ð½Ð³Ð¾Ð´Ð°ÑÐµÐ»Ñ
Ð»Ð¸Ð·Ð¸Ð½Ð³Ð¾Ð¿Ð¾Ð»ÑÑÐ°ÑÐµÐ»Ñ
Ð´Ð¾Ð³Ð¾Ð²Ð¾Ñ Ð»Ð¸Ð·Ð¸Ð½Ð³Ð°
financial leasing
the lease payments
the lessor
the lessee
the lease agreement

description: Ð ÑÐ°Ð±Ð¾ÑÐµ Ð±ÑÐ»Ð° ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ð° Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½Ð¾ÑÑÑ Ð¿ÑÐ¸Ð¾Ð±ÑÐµÑÐµÐ½Ð¸Ñ Ð¿Ð¾Ð³ÑÑÐ·ÑÐ¸ÐºÐ° Ð² Ð»Ð¸Ð·Ð¸Ð½Ð³ Ð¸Ð»Ð¸ Ñ Ð¿Ð¾Ð¼Ð¾ÑÑÑ Ð¿Ð¾Ð»ÑÑÐµÐ½Ð¸Ñ Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾Ð³Ð¾ ÐºÑÐµÐ´Ð¸ÑÐ° Ð² Ð±Ð°Ð½ÐºÐµ. ÐÑÐ¸ ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ð¸ ÑÐµÐºÑÑÐµÐ¹ ÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸ Ð·Ð°ÑÑÐ°Ñ Ð¿Ð¾ ÑÐ°Ð·Ð»Ð¸ÑÐ½ÑÐ¼ Ð²Ð°ÑÐ¸Ð°Ð½ÑÐ°Ð¼ Ð²ÑÐ±Ð¸ÑÐ°ÐµÑÑÑ Ð½Ð°Ð¸Ð¼ÐµÐ½ÑÑÐ°Ñ ÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÑ, ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²ÑÑÑÐ°Ñ Ð±Ð¾Ð»ÐµÐµ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾Ð¼Ñ ÑÐ¿Ð¾ÑÐ¾Ð±Ñ Ð¿ÑÐ¸Ð¾Ð±ÑÐµÑÐµÐ½Ð¸Ñ Ð¾Ð±Ð¾ÑÑÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ. Ð Ð°ÑÑÐµÑÑ Ð¿Ð¾ÐºÐ°Ð·Ð°Ð»Ð¸, ÑÑÐ¾ Ð¿ÑÐ¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ð¸ Ð»Ð¸Ð·Ð¸Ð½Ð³Ð° ÑÐ°ÑÐ¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¸Ðµ Ð»Ð¸Ð·Ð¸Ð½Ð³Ð¾Ð²ÑÑ Ð¿Ð»Ð°ÑÐµÐ¶ÐµÐ¹ Ð¿Ð¾ Ð³Ð¾Ð´Ð°Ð¼ Ð² Ð¿Ð¾ÑÑÐ´ÐºÐµ Ð²Ð¾Ð·ÑÐ°ÑÑÐ°Ð½Ð¸Ñ Ð¾Ð±ÑÑÐ»Ð°Ð²Ð»Ð¸Ð²Ð°ÐµÑ ÑÐ½Ð¸Ð¶ÐµÐ½Ð¸Ðµ Ð¾Ð±ÑÐ¸Ñ Ð·Ð°ÑÑÐ°Ñ Ð² ÑÐµÐºÑÑÐ¸Ñ ÑÐµÐ½Ð°Ñ Ð¿Ð¾ ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ñ Ñ Ð¿ÑÐ¸Ð¾Ð±ÑÐµÑÐµÐ½Ð¸ÐµÐ¼ Ð¾Ð±Ð¾ÑÑÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð·Ð° ÑÑÐµÑ ÐºÑÐµÐ´Ð¸ÑÐ°, Ð¿Ð¾Ð»ÑÑÐµÐ½Ð½Ð¾Ð³Ð¾ Ð² Ð±Ð°Ð½ÐºÐµ. ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ, Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð½ÑÐµ Ð² Ð´Ð¸Ð¿Ð»Ð¾Ð¼Ð½Ð¾Ð¼ Ð¿ÑÐ¾ÐµÐºÑÐµ, Ð¿Ð¾Ð·Ð²Ð¾Ð»Ð¸Ð»Ð¾ ÑÐ´ÐµÐ»Ð°ÑÑ Ð²ÑÐ²Ð¾Ð´, ÑÑÐ¾ Ð³ÑÐ°Ð¼Ð¾ÑÐ½Ð¾Ðµ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð»Ð¸Ð·Ð¸Ð½Ð³Ð° Ð² ÑÐ°Ð±Ð¾ÑÐµ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¿Ð¾Ð·Ð²Ð¾Ð»ÑÐµÑ Ð½Ðµ ÑÐ¾Ð»ÑÐºÐ¾ Ð¿ÑÐ¸Ð¾Ð±ÑÐµÑÑÐ¸ Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾Ðµ Ð² ÑÐ°Ð±Ð¾ÑÐµ Ð´Ð¾ÑÐ¾Ð³Ð¾ÑÑÐ¾ÑÑÐµÐµ Ð¾Ð±Ð¾ÑÑÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ, Ð½Ðµ Ð¾ÑÐ²Ð»ÐµÐºÐ°Ñ Ð´Ð»Ñ ÑÑÐ¾Ð³Ð¾ ÑÐ¾Ð±ÑÑÐ²ÐµÐ½Ð½ÑÐµ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÐµ ÑÑÐµÐ´ÑÑÐ²Ð°, ÑÐ°ÑÑÐ¸ÑÐ¸Ð² Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½Ð¾ÑÑÐ¸ Ð² Ð²ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð¸Ð¸ ÑÐ°Ð±Ð¾Ñ Ð¸ Ð¾ÐºÐ°Ð·Ð°Ð½Ð¸Ð¸ ÑÑÐ»ÑÐ³, Ð½Ð¾ Ð¸ Ð¿Ð¾Ð»ÑÑÐ¸ÑÑ Ð´Ð¾Ð¿Ð¾Ð»Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð´Ð¾ÑÐ¾Ð´. ÐÐ¸Ð·Ð¸Ð½Ð³ Ð¾ÑÑÐ°ÐµÑÑÑ Ð½Ð°ÑÑÐ´Ñ Ñ Ð±Ð°Ð½ÐºÐ¾Ð²ÑÐºÐ¸Ð¼ ÐºÑÐµÐ´Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸ÐµÐ¼, Ð¿ÑÐ¸Ð²Ð»ÐµÐºÐ°ÑÐµÐ»ÑÐ½ÑÐ¼ ÑÑÐµÐ´ÑÑÐ²Ð¾Ð¼ Ð¿ÑÐ¸Ð¾Ð±ÑÐµÑÐµÐ½Ð¸Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ².
description: The work was considered the possibility of acquiring the truck in the leasing or using of obtaining the necessary Bank loan. When comparing the present value of costs for different options is selected the smallest value corresponding to a more effective way of acquiring equipment. The calculations showed that when using lease distribution lease payments by year in ascending order causes lower total costs in current prices compared to the purchase of equipment through a loan received from the Bank. Research conducted in thesis project, allowed us to conclude that proper use of leasing in the enterprise allows not only to acquire the necessary in the work of the expensive equipment, without diverting their own working capital, expanding capabilities in the performance of works and provision of services, but also to obtain additional income. Leasing remains along with Bank loans an attractive means of acquisition of fixed assets.