By temporary situation it is defined that any personal and real estate relating on the operating classification to fixed assets except the property forbidden to free circulation in the market can be object of leasing.
Financial leasing is characterized by that the term for which the property is transferred to temporary use, comes nearer on duration to the term of its operation. Fundamental obligations concerning property (servicing, repair, insurance are shifted to the user and the supplier.
Development of leasing of construction cars and mechanisms, and also the equipment of building industry and construction materials, first of all for a high-quality woodworking, production of sanitary products, finishing and roofing materials will positively affect pricing in construction and in many respects will facilitate implementation of housing development programmes and individual housing construction.
As a rule, the property is chosen by the user. In these relations buildings, constructions, vehicles, the equipment, office equipment are most effectively used. Possibility of change of structure of property (improvement, deterioration, reduction) specially makes a reservation. Maintenance and repair are most often assigned to the supplier.
Leasing of the equipment, especially in the sphere of small business, is followed by creation of additional workplaces that is especially significant during restructuring of the industry and implementation of conversion programs.
In the crisis situation which developed in national economy search of nonconventional methods of updating of material resources and the accelerated modernization of fixed assets of the enterprises of various forms of ownership, revival of the investment sphere is necessary. One of such brightest methods is the leasing which received in the last decades, especially abroad, a wide circulation and recognized in countries of Western Europe and the USA as one of the most effective methods of investment of means into the equipment