Give the definition of leasing – a collection of various relationships on the property and assets, which are formed during the acquisition of a single object property in the property and the subsequent surrender of the property for use it with another object at a certain time. We present a scheme of leasing. One person who is in need of some property (real estate, equipment, etc.), but it is not sufficient funds for the purchase, refers to the leasing company, which in turn has such means. They enter into an agreement to lease the equipment of the third party – the lessee. Object to which the must be determined by the property with a specific supplier. The lessor acquires the property currently specified in the property and then thawed under a contract purchased property lessee for a specified time and for a set in the same contract for a refund. After the expiration of the lease property may like to remain and continue in the possession of the recipient, and may come back. During costly leasing project the number of sides can be increased, by attracting additional sources of cash lessor investment.

Typically, these sources are different kinds of banks and other financial institutions. Looking for a deal on a contract for the transfer of assets in real estate leasing can define the two sides relations. Relationship occurs during transmission of a person for use in certain amount of time. And in the same relationship occurs and the purchase of these assets. When the term of the lease contract expires, is sometimes another contract for the sale of the property to the user. This happens if initially in the lease agreement was provided such an opportunity. The various steps in conducting leasing operations are interrelated. In the first stage are the buyer and the seller, when is the act of purchase a specified property.

Resolution of questions on aspects such as a warranty or date and place of delivery in the lease falls into two parties – the lessee and the manufacturer supplied funds. In turn, leasing company arranges financing of leasing vehicles. Following is a transfer of funds to the lessee, who has the right to use registered in the lease agreement period. But no matter how, it may seem, there arise relations and in addition to the user and the leasing company.