Using leasing to purchase agricultural equipment

The article discusses the possibility of using leasing as an effective financial instrument for use in agricultural enterprises for the purpose of purchasing new equipment. The advantages and disadvantages of leasing are considered. An investment project has been proposed for the acquisition of a grain harvester on lease at one of the agricultural enterprises in the Omsk region - SPK Poisk. It is concluded that leasing is quite applicable for updating the fleet of agricultural machinery and is recommended for practical use.