Cash flow structure in leasing companies

The purpose of the article is to study the structure of cash flows in leasing companies. The article considers the main characteristics of cash inflows and outflows in leasing companies, and the main changes in the legal regulation of the leasing market that influences cash flow structure in leasing companies are indicated. It is concluded that the leasing is to be recognized as a relationship of finance provision. The author concludes that the lease payments, according to accounting rules that come into force, will include compensation for the financing provided by the lessor and interest income.