Economic evaluation of leasing of new equipment

Abstract

Two directions of understanding the economic essence of leasing new equipment are considered. The first direction is characterized by the understanding of leasing relations in the field of new technology as specific and the recognition of a leasing agreement as an independent form of economic relations. The second direction is characterized by the understanding that leasing activities can be regulated through traditional legal forms: a lease agreement, a sale and purchase agreement, a loan agreement, an assignment agreement, etc.