Purchase of equipment on lease. Equipment leasing for legal entities and small businesses: equipment leasing agreement and conditions

Leasing of production equipment is becoming increasingly widespread in our country. Even though the essence of the entire operation comes down to a financial lease. That is, until the equipment is completely purchased from the leasing company, it will belong to it.

Definition

What is called leasing? This is a certain community of economic, as well as legal relations, where the selected object is transferred into a long-term financial lease with a possible purchase or return to the lessor.

In other words, an enterprise can take a financial lease necessary equipment and use it. In this case, the organization will receive ownership rights only when it completely buys out the property.

The contract is concluded with the presence of several parties. These are primarily the buyer, the end user, the insurance company and the supplier.

The buyer is any leasing company or bank purchasing for own funds equipment that will be further operated by the end user in accordance with the agreement.

The end user is an enterprise that enters into a leasing agreement with a bank or leasing company for the financial lease of this or that equipment for a certain fee. Ultimately, he can either buy back the equipment or return it to the buyer.

The supplier is the company that supplies the ordered equipment to the buyer on the basis of a purchase and sale agreement.

The insurance company, in turn, provides its services to the parties to the transaction.

Classification

Considering the legal aspects of the leasing issue, it has a large number of types and forms. Let's look at the main ones that are most often found in the economic market.

Leasing classification	Types of leasing	Characteristic
Composition of subjects	Indirect	A type of lease where the equipment is transferred to the lessee through an intermediary.
	Straight	Not a common form in Russia, where equipment can be transferred directly from the supplier to the lessee. Unfortunately, in our country, by law, at least three parties must participate in such a transaction.
	Joint Stock	A type of lease where several suppliers and several lessors take part with the involvement of finance in various financial institutions. A mandatory condition is insurance of the leased object.
Risk level	Unsecured transaction	The lessee cannot guarantee the fulfillment of all obligations assigned to him by the agreement.
	Partially secured transaction	Availability security deposit. This can partially cover the leasing company's costs and serve as collateral until the lessee fulfills its obligations.
	Guaranteed deal	All possible risks can be distributed among insurers, responsible for the end user.
Nature of payments	Type of leasing	1. Financial; 2. Operational.
	Parties calculation form	1. Monetary, i.e. payments are made in hard currency; 2. Compensatory, i.e. work between the parties can be offset; 3. Mixed.
	Payment elements taken into account	1. Additional services; 2. Insurance; 4. Depreciation, etc.
	Accrual method	1. Advance; 2. Fixed amount; 3. Accounting for the remaining amount upon redemption; 4. Taking into account the urgency of payment; 5. Accounting for payment repayment periods; 6. Consideration of ways to pay off debt.

Video: Advantages and disadvantages

Kinds

Leasing of production equipment today is offered by many leasing companies and financial institutions. Most of them "take" clients special conditions in the form of good discounts, low interest rates, accelerated depreciation, etc.

But every founder must remember that a leasing agreement can only be concluded if the company has been on the market for at least a year, and its revenue is several times more than payments under the leasing agreement.

By equipment type

Type of equipment	Cost, rub.)	Conditions
Industrial	Up to 20 million	· Granting period from one year to 7 years; · Commission payments up to 15%; · Increase in price per year up to 3.5%.
Medical	2.5 – 15 million	· Terms of provision from six months to 5 years; · Annual price increase up to 4%; · Commission payments up to 10%.
Production	Up to 30 million and above	· Contract period from one year to 5 years; · Commission payment up to 4.5%; · Increase in price per year up to 4.5%.
Tire service	From 1 million to 25 million	· The term of the leasing agreement is from 6 to 60 months; · Rise in price reaches 6% per year; · Commission deduction up to 13%.
Refrigeration	Up to 25 million	· Granting period from one year to 3 years; · Increase in price per year up to 4%; · Retention commission up to 10%.

Loko-Bank provides its clients Various types guarantees for the implementation of agreements, including state and municipal ones. Read the article.

Find out about a bank guarantee from Raiffeisenbank.

Which is more profitable?

It is quite reasonable if business owners have a question: what is more profitable: a loan or leasing production equipment?

Let's consider the primary benefit of the second:

A more simplified process for completing a transaction, including the collection and provision of documents (there are much fewer of them than when applying for a loan);
For an enterprise that does not have credit history It is almost impossible to get a loan. But for a leasing organization, it will be enough to provide a good business project;
A leasing transaction is more profitable than a credit transaction. In this case, the first one can be concluded for a longer period;
When concluding a leasing agreement, the equipment remains on the balance sheet of the leasing company, which eases the tax burden of the lessee. And a loan not only forces the company to pay taxes, but also does not provide the opportunity to receive additional investment;
Opportunity to purchase the necessary equipment from state support. This means that a certain percentage of the upfront payment for the end user is paid by the government, which significantly reduces the initial costs.

Documentation

In order to conclude a leasing agreement, you must collect and present the following package of documents:

from a company representative with all fields filled in;
A copy of the organization's charter with all amendments;
Copies of documents confirming the organization’s registration with the tax authorities;
Document on the appointment of a manager to the position;
Passport details of the head of the company;
Financial statements for the previous reporting period;
Bank account statement for the last year.

All documents must be certified by the signature of the head and the seal of the organization.

Requirements for the lessee

The basic requirements that all companies must meet include the following:

The company must be located financial market at least a year;
The organization concluding a leasing agreement must be a resident of the Russian Federation;
The enterprise must be registered as a legal entity or as individual entrepreneur;
Organizations leasing equipment must be prepared for a monetary limit. In other words, the execution of an agreement is possible from 10 million rubles;
The amount of the down payment cannot be less than 10% of the total cost.

Advantages and disadvantages

Financial lease, helping to solve problems of enterprises, has both positive and negative sides.

Advantages of concluding a leasing agreement:

A finance lease does not require the full investment of cash assets. For legal organizations this is good opportunity purchasing expensive equipment to attract cash flow to the company without extra expenses;
Availability of simplified rules for obtaining leasing as opposed to a loan. Production equipment acts as collateral when concluding a contract, so the organization does not need to provide additional security;
The presence of various forms of collateral reduces the level of risk for the enterprise, while its assets may not be affected;
Significant reduction in the tax base when calculating income tax;
The resulting equipment is put into operation immediately after purchase and installation.

Characteristic disadvantages:

The only waste would be cash payments down payment, which are the costs of a given period, in the amount of up to 25% of the total amount;
From a legal point of view, a leasing transaction is a rather complex procedure. This applies to the process of paperwork and further payments, especially if the end user wants to repay the debt to the leasing company ahead of schedule;
Monthly leasing payments can significantly hit an organization’s pocket, since the equipment itself costs a lot of money;

The head of the organization must weigh all the pros and cons before formalizing leasing. And most importantly, determine the financial stability of your company.

In this article we will look at how to buy equipment on lease. Find out what interest rates are available for legal entities and individual entrepreneurs, and we will also figure out how to calculate payments using a calculator. We have prepared possible conditions agreement for different types equipment and collected feedback from clients of leasing companies.

TOP 8 companies where you can buy equipment on lease

MKB Leasing

from 15% advance

Leasing of passenger cars, trucks and passenger cars;
Leasing of special machinery and equipment;
Leasing of rolling stock;
Leasing of aircraft, river and sea vessels;
Real estate leasing;
Leaseback.

Conditions for purchasing equipment on lease

Purchasing equipment on lease is a service, the registration of which allows you not only to obtain the necessary equipment, but also to purchase it in the future. This type of leasing can be used not only by companies, but also by individuals.

The general conditions for leasing equipment, including the cost of the service, are presented in the table:

Please note that the equipment you want to purchase can be leased either from an official representative or from a supplier. But most often the contract is tripartite: with the participation of the seller, the lessor and the lessee.

As for the amounts and terms, the amount of financing can be 40,000,000 rubles. In this case, the term of the contract can be increased to 10 - 12 years.

The issue of full or partial early repayment in mandatory is stated in the contract. This allows you to avoid some negative aspects.

Please note that equipment can be purchased at government programs preferential leasing. Its participants are most often given a discount on the advance payment for leasing.

How to buy equipment on lease

So, an important decision has been made, and the equipment will be purchased using leasing. For successful registration you need to take several important steps:

Finding a lessor. Study information about which leasing companies are in the city or region of your residence. Consult with specialists about the assortment, check whether it is possible to lease the equipment you are interested in. Read in advance the list of documentation that will need to be collected. Carefully analyze the companies' offers; do not immediately agree to the one that comes your way first.
Let's submit an application. Contact the office of the selected company, and if you want to save time, fill out the application form online. To do this, you need to go to the official website of the organization.

After making a positive decision on the application, all you have to do is sign the agreement. Read each paragraph carefully, clarify all unclear points.
Make the required down payment. Sometimes you need to pay additionally for insurance services.
Get the equipment you need.

Now you can use the equipment for its intended purpose, and later buy it back if necessary.

Leasing calculator

To make a preliminary calculation of payments, you can use the calculator on the website of the selected company. There is nothing complicated about using it. Consider for example:

You lease several machines for a total cost of 4,000,000 rubles. The down payment amount is 30% of the cost. The monthly payment amount for you will be 72,210 rubles.

Requirements for lessees

Different companies may have slightly different requirements for clients. We will talk about the basic criteria that recipients must meet. So, if the client is an organization:

The period of official operation of the company is at least 1 year.
The company is a resident of the Russian Federation.
Official registration as a legal entity. faces.
The activity must break even.
No overdue loans and taxes.

If we talk about private individuals, the requirements for them are as follows:

Solvency.
No negative credit history.
Age - from 21 years.
Citizenship of the Russian Federation.
Availability permanent place work and income.

Important! Regardless of the category of the recipient, he should not be subject to bankruptcy or other legal proceedings.

Application documents

In order for the leasing agreement to be concluded, provide:

Completed application form.
A photocopy of your company's Articles of Association.
Order on appointment to the position of manager and ch. accountant.
Financial statements for the previous year.
A photocopy of the manager's passport.
Balance sheet.
Current account statement.

Individuals provide:

Passport of a citizen of the Russian Federation with a registration mark.
SNILS.
A photocopy of the work book.
Certificate of income in form 2-NDFL or in company form.
Questionnaire.

What equipment can be registered

Equipment leasing different types most attractive to representatives of small, medium and large businesses. Moreover, it is possible to purchase not only new, but also used equipment. The second option is acceptable for relatively young organizations that do not yet have sufficient capital to replenish the list of fixed assets.

As for the types of equipment, you can lease:

industrial and production equipment(including woodworking machines and other mechanisms);
food equipment for cafes and bakeries (including coffee machines for leasing, beer equipment for bottling beer).

In addition, leasing of cosmetology and dental equipment is becoming increasingly common. Leasing is also popular for the service industry: laundry and washing equipment is often purchased this way. And construction companies and organizations involved in engineering surveys buy expensive geodetic equipment through leasing.

Retail store equipment

Leasing commercial equipment significantly allows you to modernize your business. In particular, the following purchases are available for LLCs:

shelving;
counters;
refrigeration equipment and so on.

The terms of purchase are as follows:

Note that most often a deposit is not required, and partners of leasing companies often offer various discounts and promotions to lessees.

Important! The given tariffs are average, individual conditions are negotiated individually during the transaction process.

Car service equipment

As a leased item in in this case may act:

car lifts;
diagnostic equipment;
washing equipment;
cleaning equipment.

In addition, you can buy tire fitting equipment on lease (not only in Moscow, but also in other cities). On average, the following conditions apply:

Some leasing companies are ready to extend the term of the contract and also offer deals for larger amounts. You can buy Russian and imported equipment, new and used.

Fitness equipment

If you are planning to open a fitness club, then the leasing service is an excellent solution for you. Buy sport equipment Not every entrepreneur can afford it in cash. Professional sports. inventory is usually expensive, and it is very difficult to get a loan for it. Therefore, all exercise equipment can be purchased on lease, and at an acceptable interest rate.

Let's consider the conditions for purchasing gym equipment on lease:

You must remember that the equipment is the property of the leasing company until you buy it.

Computers for leasing

If in the near future you need to buy computer equipment for your company, then a deal with a leasing company may well help with this.

On average, tariffs for the purchase of equipment look like this:

It is worth noting that leasing a server and other equipment is not the most popular service in the Russian Federation, although some companies use it quite successfully.

Medical equipment for leasing

World practice suggests that medical equipment is quite often purchased on lease. Thus, the material and technical base is improved medical institutions, the healthcare sector is developing.

The conditions for purchasing laboratory and other medical equipment are as follows:

We have provided generalized conditions for purchasing equipment for the medical field in Moscow. Contracts are concluded with each client on individual terms.

Equipment leasing for legal entities

For legal entities leasing is much more profitable than lending. One of the advantages is that you do not need to provide a business plan to consider your application.

As for the contributions paid, they are taken into account as production costs, which means that the amount of income tax is reduced. Until you become the owner of the equipment, property taxes will be paid by the lessor.

Equipment can be purchased ahead of schedule if such an option is specified in your agreement with the lessor.

Leasing equipment for individual entrepreneurs

For small businesses, equipment leasing is sometimes the only option that allows them to equip their business on acceptable terms. It is difficult for a beginning entrepreneur to take out a loan for expensive equipment, and leasing companies are more loyal to this group of clients.

It will be difficult to buy equipment on lease without a down payment, but finding an offer with a minimum advance is quite possible. At the same time, small businesses can purchase used equipment on lease.

To complete a transaction, an individual entrepreneur must provide the following package of papers:

Extract from the Unified State Register of Individual Entrepreneurs.
Financial statements for a certain period.
Certificate of absence of debt on tax payments and loans.

As for the immediate requirements for individual entrepreneurs, they are as follows:

The period of official activity is 6 - 12 months.
Positive credit history.
An income level that allows you to make monthly contributions without compromising your business.
Availability of all certificates and permits (if required by the type of activity).

Once all the requirements of the contract are met, the entrepreneur will be able to become the owner of the equipment if desired.

Equipment leasing for individuals

Basically, a product such as leasing is in demand among entrepreneurs. Not all leasing companies are ready to cooperate with ordinary citizens. There is a high risk that a person is engaged in illegal activities. entrepreneurial activity, and this fact is fraught with problems with the law for the leasing company.

But there are organizations that are ready to enter into an agreement with a private individual. In this case, you will need to contribute at least 5% of the cost of the equipment and provide all evidence of solvency.

Benefits from purchasing equipment on lease

Leasing helps solve the company's problems associated with the expansion and modernization of necessary equipment. Therefore, let’s figure out what benefits the company will receive by signing a leasing agreement:

Opportunity to buy expensive equipment without extra costs.
Simplified rules for completing a transaction.
No need to provide additional security according to the deal.
The tax base is reduced when calculating income tax.
The equipment can be used immediately after purchase and installation.

At the same time, the equipment remains on the balance sheet of the lessor, which significantly reduces the tax burden of the recipient.

Equipment leasing for small businesses is the opportunity to use equipment or machinery with the right to buy it back in the future. The entrepreneur selects the equipment he needs, and the lessor pays from 70 to 90% of the cost. The entrepreneur pays the remaining amount from his own funds and receives equipment on a long-term lease.

Gradually he buys out this property and it becomes his property. If the purchase is not included in the plans, after the end of the leasing contract the equipment will have to be returned to the leasing company.

Leasing is an optimal financial mechanism that differs from a loan agreement or rental agreement.

At first, a novice entrepreneur does not have enough funds to purchase equipment. The use of leasing allows you to use high-tech equipment at a low price (monthly payments in accordance with the contract), and use available funds for development.

Characteristics of this form:

participation of a third party (supplier);
impossibility of terminating the contract during the term of the main lease (sometimes possible early dissolution, but the leasing operation will become more expensive);
long agreement period;
high cost of the transaction object.

Operating leasing

In Russia there is practically no such form. After the expiration of the contract, the equipment is returned to the leasing company. This form of leasing is used for equipment with a high rate of aging. The contract period is from 2 to 5 years.

Operating leasing is chosen if:

the expected income received from working with the equipment will not cover its initial cost;
equipment is used for a short time (during seasonal work);
equipment requires maintenance;
new, not yet tested equipment.

Leasing directions

There are different directions, leasing companies highlight:

commercial real estate;
equipment;
special equipment;
freight transport;
buses;
passenger transport.

Leasing of medical equipment

Calculation of the purchase of equipment on lease

When choosing between credit and leasing, entrepreneurs compare the amount of lease payments and the loan amount taking into account interest.

The reduction in tax deductions is not taken into account, although it is an advantage and reduces the cost of servicing the leasing transaction.

The calculator allows you to reliably assess the feasibility of using leasing. With its help, several options are calculated and the most suitable one is selected. You need to enter the following information into the form:

currency;
type of payment (annuity or differentiated);
cost of equipment;
the amount of the redemption payment;
the amount of the down payment;
period of conclusion of the contract.

By using equipment leasing for small businesses, an entrepreneur can start a business without starting capital. Leasing equipment works immediately after the conclusion of the contract, it generates profit and reaches self-sufficiency.

Equipment leasing for small businesses - you can find out how to conclude an agreement on favorable terms in the following video:

Hello! Today we’ll talk about equipment leasing. Sometimes it happens that expensive equipment is required. Not every entrepreneur can afford to immediately shell out a large sum for such a purchase. Possible solution may be the purchase of equipment on lease! How to purchase equipment on lease, what documents to draw up - this article will tell you about it.

And you can arrange leasing in Europlane on favorable terms with government support!

Steps towards purchasing equipment on lease

Leasing— long-term rental of equipment or machinery with the possibility of subsequent purchase. There is an article in which we wrote, in simple words.

Equipment leasing opens up new horizons for an entrepreneur to develop a business, to improve the quality of products or services provided and, accordingly, to attract new customers. Today there are many opportunities to purchase various equipment: industrial, commercial, warehouse, processing and much more on very favorable terms, as well as industrial and retail premises and transport.

Without equipment it is difficult to imagine any production, even a small one. The more modern technology production is located, the higher the labor productivity, the higher the quality of the products, and the lower their cost.

So, you have decided to increase the capabilities of your business, and you are faced with the question: how to lease equipment to a beginning entrepreneur? Here are some tips you'll need when choosing a bank or leasing company.

Step 1. Looking for lessors. Find out information about the types of leasing in your city, about leasing companies and banks that provide this service. Check with the managers whether leasing of the equipment you are interested in is possible and under what conditions. You can also find out from them the list of documents required to conclude a contract;

Step 2. Study their offers. Study all offers in detail and choose the one that suits you best. Submit an application to the selected company, attaching copies of all required documents. Typically, it takes approximately 10 business days to process your application. If the company approves your application, they invite you to sign the contract. It would be better if you first consult with an experienced lawyer who can explain all the clauses of the contract;

Step 3. Conclude an agreement. You must then pay the advance required in the contract. This payment can range from 10 to 30% of the total amount. In some cases, you will need to pay property insurance. After the contract is signed, all necessary copies of payment orders are provided to the company, and the purchased equipment should be delivered to you.

Documents for registration of equipment leasing

In order to purchase equipment on lease, you will have to submit the following documents for approval to the bank or leasing company:

Copies of the state registration certificate, as well as copies of the organization’s constituent documents;
For individuals, you will need a copy of the passport of a citizen of the Russian Federation, a certificate of tax code;
Extract from the Rosreestr of entrepreneurs, legal entities and individuals;
Income statements for the five previous reporting periods;
Bank statement on movement Money on all accounts for the previous 12 months;
Some companies may require information about existing loans and debts on them.

Equipment leasing agreement - sample, types and parties

The leasing agreement is bilateral and is concluded only for business purposes. This agreement requires a written form.

Essential terms of the equipment leasing agreement— information that allows you to establish specifically what equipment is being transferred ( equipment identification data: name, serial number, model, type, brand, etc.).

When concluding a contract, they participate, on the one hand, Lessor - Lessor and, on the other hand, Tenant - Lessee.

Landlord– a leasing company (lessor), or directly a bank, providing equipment for lease to the lessee.

Tenant– an individual or legal entity (lessee) who receives the leased asset.

The Lessor purchases the equipment specified by the Lessee from the manufacturer or seller, which is then provided for use and ownership under a leasing agreement. The lessee owns and uses the leased property.

There are several types of leasing, depending on the parties to the transaction:

Direct leasing. The owner of the equipment (manufacturer or supplier) leases the object himself. In this case, the leasing company does not take part in the transaction No.
Indirect leasing. The transfer of leased property occurs with the participation of an intermediary. This deal is classic and very common.
Separate leasing. This type of leasing is often used for the acquisition of very large objects (aircraft, marine and railway transport, drilling rigs, etc.)No.
Leaseback. The owner of the equipment sells his property to a financial institution (bank) while simultaneously signing a long-term lease agreement for his former property.

Often the insurance company also takes part in the transaction. The participation of the insurer is not necessary, but it is better to insure all possible risks (financial, transport, etc.).

Download a sample equipment leasing agreement with all accompanying attachments

How to choose a leasing company

The financial benefit of the entire transaction will depend on which company you choose. When choosing a leasing company, you should pay attention to the following points:

Study the history of a financial organization in the finance and investment market;
Pay attention to how many transactions the organization has conducted (closed and ongoing transactions);
Study the scale of the company (how many branches the company has, what its staff is and their qualifications);
Pay close attention to leasing terms and compare them to costs with other companies.

There are many organizations in the financial market offering to buy equipment on lease for legal entities. Many of them are subsidiaries of large banks. These organizations offer many options. For example, VTB-24 Bank finances the leasing of domestic and foreign production equipment. Provides leasing of medical equipment, for example, ultrasound scanners, tomographs, etc., on very favorable terms.

Some financial institutions, for example, UralSib Bank, offer programs both with and without the condition of providing financial statements to the organization. These two cases differ significantly in the amount of the minimum advance and the maximum amount of financing.

Transfer of ownership of leased equipment

The most common situations are when an entrepreneur leases equipment from a leasing company. In this case, the company acquires the leased object from the seller or supplier and becomes the owner of the property.

By concluding a lease agreement, an entrepreneur does not acquire ownership of the property, but is only its tenant. Therefore, his rights regarding this equipment are limited.

Upon expiration of the lease agreement, the entrepreneur has the opportunity to purchase the equipment at its residual value. But this does not mean that he is obliged to do so. In some cases, when the lease term comes to an end, the entrepreneur returns the equipment to the leasing company. But as a rule, the entrepreneur still buys the equipment from the leasing company and from that moment becomes its full owner. All these nuances are specified in the contract. That is why it is important to carefully analyze all the clauses of the contract you enter into.

There are also options when the lessee can become the owner of the equipment ahead of schedule expiration of the contract, but not earlier than one year from the date of receipt of the equipment for use, subject to full payment of all payments stipulated by the contract.

How does the process of agreeing on leasing terms take place?

After the entrepreneur has submitted an application to the leasing company and that’s it Required documents, the company is considering the feasibility of the upcoming transaction. If the company approves the application, an agreement is drawn up.

And this is where a very important part of the deal begins - agreeing on the terms of the leasing agreement. It is very important to consider the following in the contract:

Specify the specific object of the contract (all equipment data according to the passport), as well as the terms of its delivery and acceptance;
The amount of leasing payments under the agreement, as well as their frequency (that is, a payment schedule is being developed that will be valid throughout the entire agreement);
Register whose balance (entrepreneur or company) the equipment is credited to;
Will the lessee be given the opportunity to purchase the equipment at the end of the contract;
In the event that the subject of the contract, upon expiration of its validity, becomes the property of the lessee, the residual value for redemption and the method of payment should be discussed;
The validity period of the contract must be indicated;
Service and maintenance of equipment;
State whether it will be possible to terminate the transaction early and indicate the reasons for this;
Agree on penalties for the parties for failure to comply with the terms of the agreement.

As a rule, the costs of transporting the leased property are paid by the lessee separately and are not included in the cost of the leasing agreement.

If, under the terms of the agreement, the entrepreneur buys out the leased equipment, then it is better not to include the redemption value in the amount of lease payments, because in this case it will not be taken into account when paying income taxes. It is best to arrange this amount as a separate payment when transferring the property into the ownership of the tenant.

Early termination of the leasing agreement

The contract necessarily stipulates the obligations of the parties, the violation of which is an indisputable reason for termination of the agreement.

Lessor has the right to terminate the contract unilaterally if:

The lessee uses the subject of the agreement for other purposes;
During operation, the condition of the property deteriorated significantly;
The lessee delayed or failed to make payments at all more than twice;
The lessee organization ceased to exist.

Lessee has the right to terminate the contract if significant defects are discovered in the equipment that make it impossible to adequately use it.

Upon termination of the contract, the tenant pays the landlord:

The unpaid remaining amount of payments under the agreement, plus penalties;
If the agreement provides for the repurchase of property, then it will be necessary to pay the residual value of the equipment at the time of termination of the transaction;
Penalty.

The landlord pays the tenant only a penalty and advance payments (if this is specified in the contract).

Leasing of equipment

When concluding a leasing transaction, the parties enter into a number of agreements ( mandatory And related). Must be signed contract of sale, which is concluded between the lessor (company) and the supplier or manufacturer.

In accordance with this agreement, the supplier undertakes to sell and transfer the equipment to the lessor or lessee, depending on the terms of the agreement. The leasing agreement must necessarily stipulate who selects the necessary equipment and its supplier (leasing company or entrepreneur).

The purchased equipment is transferred along with all accompanying documents, accessories and components.

Related agreements may include: an agreement for raising funds, insurance, guarantees, guarantees, etc.

The moment of transfer of equipment for leasing is considered the moment of signing the acceptance certificate. The transfer and acceptance certificate can be signed between the lessee and the seller at the time of delivery of the equipment. From this very moment, all responsibility during the operation of the equipment or its installation/dismantling falls on the lessee. The equipment acceptance certificate (after installation and installation) is signed simultaneously with the transfer and acceptance certificate.

Maintenance of equipment and its repair, from the moment the equipment is transferred, falls on the shoulders of the lessee.

Who carries out installation and installation of equipment

Often, when purchasing equipment, its installation and commissioning are required. These services can be specified in the contract and included in the cost of leasing equipment and paid directly to the manufacturer or supplier, or provided as a separate service and then an additional contract must be concluded. This agreement can be concluded by the lessee or the leasing company.

When equipment is transferred for leasing, which requires installation and adjustment, the question of calculating depreciation arises. In this case, the equipment is transferred directly to the lessee, an acceptance certificate and an act of transfer of equipment for leasing are signed.

If the equipment is first placed on the balance sheet of the lessor (leasing company), then depreciation begins after the first month, regardless of whether the equipment was put into operation.
If the equipment was initially placed on the balance sheet of the lessee, then depreciation of the leased equipment begins to accrue from the moment it is put into operation. All these conditions should be taken into account when drawing up a payment schedule and agreeing on the terms of the contract.

Advantages of a leasing transaction over a credit transaction

Every novice entrepreneur faces the question: should I lease equipment or take it on credit? These two financial options have significant differences, and often signing a leasing agreement is much more profitable than taking out a loan.

Purchasing equipment on lease requires significantly fewer documents than applying for a loan, and the process is much simpler. Very often the average person and banks are reluctant to issue loans, especially in cases of lack of credit history. The leasing company may require only a business plan and a minimum number of documents from the entrepreneur;
Objects acquired on lease can be immediately put into operation, while property tax will be deducted only from the moment it comes into ownership;
As a rule, the term of a leasing agreement is much longer, and payments under it are much less than under a lending agreement;
When completing a leasing transaction, the equipment remains the property of the lessor, you are only renting it, therefore no loan repayment guarantees or any collateral are required;
Depreciation of equipment in leasing occurs much faster, which allows you to significantly reduce the cost of the acquired property by the end of the leasing transaction;
When concluding a leasing transaction, you will not need to withdraw a large sum from the organization’s fund at a time, which may be needed for other needs. You pay a down payment and then make payments according to the schedule;
Payments under a leasing agreement are included in the cost of manufactured products, as a result of which tax deductions on profits can be reduced.

Of course, there are enough advantages of executing a leasing transaction over a credit transaction, however, there is one significant drawback. Purchasing equipment on lease ultimately turns out to be a more expensive undertaking for the organization than obtaining a loan. This is due to the long term of the transaction, and also because the leasing company is responsible for wear and tear of the equipment and, in turn, requires some compensation for this.

Like a loan, it is a special financial instrument that is sold by banking or other companies and allows legal entities and individuals to purchase the necessary products on preferential terms. This is one of the most effective modern tools for production development. With its help, a company can preserve working capital and obtain the necessary equipment without withdrawing it. This is a kind of long-term lease, a financial relationship in which the lessee and the lessor participate. The subject of the transaction may be production equipment, different kind transport, technology. Equipment leasing for legal entities is especially popular today.

How to use the services of leasing companies?

Unlike lending, leasing provides an excellent opportunity to save on income and property taxes. A company or individual entrepreneur does not become the full owner of the property until it makes full payment for it, that is, it does not buy it. Accordingly, some tax payments are missing.

Many financial companies are ready to lease equipment to legal entities on the following terms:

A down payment of ten percent of the value of the subject of the transaction.
The lease agreement is valid for up to five years.
Interest rate is determined individually.
A potential client (legal entity) must be registered in Russia and have been conducting successful business activities for at least twelve months.

In rare cases, legal entities are denied leasing. This can happen to newly registered businesses without a certain level of income.

Package of documents: what to prepare when going to a leasing company?

Any financial institution, which provides equipment on lease to legal entities, has requirements for a mandatory package of documents. The potential lessee will be required to:

Registration and constituent documents - certificates, licenses, patents, charter.
Protocols, orders.
Certificates from the bank about existing debts.
Quarterly reporting documents for the last 24 months.
Business plan of the project (at the discretion of the lessor).
Profit and VAT declarations for the last year.

It is necessary to thoroughly prepare for registration, but the privileges received fully justify some of the difficulties of the preparation process. After collecting documents, the client can submit an application for specific equipment. It is advisable to do this on the territory of the financial institution, and not via the Internet. You will have to wait at least three business days for approval or refusal. Typically, applications from individuals are processed more quickly. After accepting a positive assessment, the bank enters into a lease agreement for specific equipment for a certain period.

What is the result?

For legal entities this is modern service, which is especially popular and allows you to purchase production, industrial, medical, tire and other types of equipment. It all depends on the core activities of the organization. Typically, the leasing limit does not exceed 25 million rubles for the purchase of equipment.

If the application is approved, the legal entity receives the following benefits:

Significant reduction in cash costs for registration. All expenses are borne by the lessor, since he is the owner of the property until the end of the lease agreement.
Effective development of an enterprise’s activities – often the continued existence of the organization depends on the purchase of new equipment.
Saving working capital– no need to use company funds.
Savings when paying income and property taxes.

Redemption and redemption

If the equipment was leased, it can be purchased when the lease expires. To repay the debt, payments can be made monthly or quarterly, but in strict accordance with the concluded agreement. You need to pay attention and pay certain amounts on time. If there is one or two delays, the equipment may be confiscated from the lessee.

Full or partial early repayment with payment of funds for the property is provided. In case of full repayment, the equipment becomes the property of the legal entity ahead of schedule. From the point of view of overpayment, it is better to redeem quickly necessary equipment. But long-term rent is also profitable due to accelerated depreciation and minimal tax payments. It is possible to partially repay the debt early in small payments, which will result in a reduction in the total amount of payments.

The average financing period for leasing is from two to five years. But when purchasing equipment worth more than ten million rubles, the period may increase to ten to twelve years at the discretion of the lessor. From a legal point of view, leasing is a rather labor-intensive procedure, but organizations still prefer to use the services of leasing companies to purchase expensive and necessary equipment.