Publication Details
Abstract
The article deals with the formation and development of leasing operations; rental forms of management, which represented the procedure for reflecting leasing operations in accounting; development of the activities of commercial banks, which contributed to the introduction of leasing operations into banking practice; the implementation of the first leasing operations related to leaseback for expensive personal computers and other electronic equipment is especially noted; and also sets out the stages of banks' activities in the implementation of leasing operations, the search for potential customers by banks: both tenants and equipment suppliers, periods for paying rent, specific proposals are given on the procedure for preparing the calculation of payments for various types of leasing operations, direct and indirect leasing is allocated upon the delivery property for rent.