Transformation as a result of scientific and technical progress of the sphere of production and the address, profound changes of economic conditions of managing cause the necessity of search and introduction of methods of updating of financially technical base and modification of fixed assets of subjects of various forms of ownership, nonconventional for a national economy of our country. One of such nonconventional methods is leasing. The place of leasing business in business is defined, first of all the objects of leasing representing the most important elements of active part of fixed assets - cars, the equipment, transport and other means.
Among the main forms of the leasing transactions listed in the resolution along with known as classical or the standard, returnable, compensatory, with attraction of financial resources (leverage), are nonconventional:
Proceeding from features of the organization of the relations between the borrower and letting direct leasing when the manufacturer or the owner of property acts as the person leasing it, and indirect at which leasing is conducted through the third party is allocated.
In the resolution two main types of leasing - quick and financial are defined and their essential features to which they have to answer are given. For expeditious leasing the following main signs are characteristic: