Analysis of the Tools Used in the Valuation of Leasing Assets and Liabilities

In the context of globalization, financial market integration, and the rapid development of modern business models, leasing has become one of the most important instruments for financing fixed assets and ensuring sustainable economic growth. Leasing allows enterprises to use necessary assets without significant initial capital expenditures, while lessors benefit from stable cash flows and risk diversification. As a result, leasing operations play a crucial role in the activities of financial institutions, industrial enterprises, and service organizations across both developed and developing economies.