A generalized approach to the preparation of a financial leasing agreement

The problem of supporting domestic producers in a crisis through financial leasing within the framework of special government programs is actualized. The essence of leasing operations is revealed. The scheme of a classical leasing transaction is taken as a basis, the participants of which are the lessor, the lessee and the supplier of the property. The relations arising during the execution of the lease agreement are considered. The most common and legally approved methodology for calculating lease payments when concluding financial leasing contracts is summarized, namely, «Methodological recommendations for calculating lease payments» of the Ministry of Economy of the Russian Federation dated April 16, 1996. The conceptual apparatus used in the methodology has been clarified. The algorithm of calculation of leasing payments is systematized. A simplified example illustrating the impact of an advance payment, a residual payment and accelerated depreciation on the amount of lease payments and the total cost of the lease agreement is considered. The advantages and disadvantages of the use of accelerated depreciation are highlighted. A method of modifying the methodology is proposed in order to facilitate the financial situation of the lessee with the provision of break-even of the leasing transaction for the lessor. The combinatorial nature of the mechanism for selecting the conditions for concluding leasing contracts and the expediency of developing a special model that allows finding mutually acceptable financial conditions for the participants of the transaction are noted.