Operational leasing in the construction planning system. Stages and general scheme of the leasing process

Operational leasing in the construction planning system

In a broad sense, by leasing it is necessary to understand the West a complex of arising property relations connected with the transfer of property for temporary use on the basis of its acquisition and with the subsequent delivery to a long-term lease.

In most cases, operational leasing (operational) is understood as a long-term lease of machinery, equipment, vehicles and industrial facilities.

In Art. 665 p.2 of the Civil Code, leasing is a financial lease. The subject of the contract may be any unused items used for business activities, except for land and other natural objects.

The core of any leasing transaction is a financial (credit) transaction.

The owner of the property (the lessor) provides the user (lessee) with a kind of financial service. He acquires ownership of the property at full cost, and at the expense of the lessee’s contributions, ultimately reimburses this cost, therefore, based on the financial side of the relationship, leasing is considered as one of the forms of crediting the purchase of machinery and equipment alternative to a traditional bank loan.

Leasing classified:

1) by the composition of participants in the transaction

- straight;

- indirect (tripartite, multilateral).

2) by type of property:

- real estate leasing;

- leasing movable.

3) according to the payback level:

- with full payback;

- with incomplete payback.

4) under the terms of depreciation:

- with full depreciation;

- with incomplete depreciation.

5) by volume of service:

- net leasing - the lessee assumes all services;

- leasing with a full range of services - when full service at the lessor (wet leasing);

- leasing with an incomplete (partial) set of services - there are separate functions at the lessor.

6) by market sector:

- internal;

- external (export, import).

7) with respect to tax and depreciation benefits:

- fictitious leasing - the transaction is speculative in nature and is concluded with the aim of extracting the greatest profit, by obtaining unjustified tax and depreciation benefits.

- valid leasing - if during the transaction, the above purpose is not decisive.

8) by the nature of lease payments:

- leasing with cash payments;

- leasing with compensatory payments (payment in the form of provision of residential, office premises to the lessor or in the form of rendering counter services);

- with mixed payment.

Stages and general scheme of the leasing process:

There are three stages:

Stage 1 - at this stage all the preparatory work is carried out to conclude a number of legal contracts.

The leasing procedures carried out at this stage are documented in the following documents:

1. application received from the lessee;

2. analysis of the lessee’s solvency and the effectiveness of the leasing project;

3. work order, sent to the supplier to the lessor;

4. loan agreement concluded by a leasing construction company with a bank for a loan to conduct leasing transactions.

A large role in the leasing process belongs to the 2nd stage , in which a leasing transaction is fixed in two-, three-party contracts. The procedures carried out at this stage are contained in the following documents:

1. the contract of sale of the leased object;

2. the act of acceptance of the object in operation;

3. leasing agreement;

4. contract for the maintenance of leased property;

5. contract for insurance of the object.

The 3rd stage is the period of use of the leased object.

At this stage, leasing operations are recorded in accounting and reporting, and leasing payments are made. And after the expiration of the lease term, an agreement is signed on the further use of the property.

Some forms of economic relations have a certain similarity with leasing:

- renting (up to 3 years);

- hiring (from 3 to 5 years);

- household rental .

At the same time, these are independent types of lease and they cannot be fully identified with leasing, which, in essence, is a long-term lease (> 5 years).

A limited relationship between two participants (owner and user) is inherent in a renting - this is a form of short-term rental of machines, equipment, inventory without the right to subsequently acquire them by the tenant. The owner, as a rule, is a ranking society. All expenses for the repair and maintenance of the property are borne by the rental company, and therefore this form of rent has very high payments.

“+” Leasing: an effective means of stimulating NTP, the development of the national economy, through leasing, the obsolescence of the equipment being used, the constant updating of production assets, and the improvement of the quality of finished construction products are prevented.