Car leasing

Automobile leasing ( Automobile leasing ) is a financial lease of vehicles that has gained popularity relatively recently - the date of birth of car leasing , as a financial instrument, is considered to be 1954. The essence of motor vehicle leasing is the possibility of a phased acquisition of a car into ownership. In this case, the lessee (future owner) can immediately freely dispose of the vehicle.

Car leasing refers to complex financial solutions and integrates several financial instruments :

1. Vehicle sales contract
2. Lending
3. Financial risk insurance
4. Finance lease

Creditors for leasing operations can be both banks and investment companies. Allowed non-bank lending.

An important distinguishing feature of car leasing for business entities is that the purchased car is immediately transferred to the tenant's balance sheet. Thus, the lessee can use accelerated depreciation schemes for fixed assets and seek to reduce the tax base .