Formation and Development of rent, leasing in Uzbekistan

This article describes the conditions that led to the formation of leasing relations in the Republic of Uzbekistan, the formation of leasing relations, its regulatory framework. Theoretical literature and scientific works of scientists on leasing relations are analyzed. Recommendations are also given for the accounting of leasing relationships. Various ways of developing the economy and investing in it are widely used. One such way is to use leasing operations. Because today we can see in practice that leasing is an effective mechanism for investing in the modernization of the production capacity of small businesses, the expansion of private entrepreneurship and the organization of compact production on its basis. Leasing is beneficial for both investors and entrepreneurs. Because it allows investors to spend money without excessive risks, and entrepreneurs to attract this money to expand their activities and modernize production.