Leasing of equipment. Equipment leasing for legal entities and small businesses: equipment leasing agreement and conditions

Leasing of production equipment is becoming more widespread in our country. Even in spite of the fact that the essence of the whole operation comes down to a finance lease. That is, until the equipment is fully purchased from the leasing company, it will belong to it.

Definition

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

In other words, the business can lease and use the equipment it needs. At the same time, the organization will receive ownership only when it fully redeems this property.

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

The buyer is any leasing company or bank that purchases equipment for its own funds, which will be further operated by the end user in accordance with the contract.

The end user is a company that enters into a lease agreement with a bank or leasing company for the financial lease of certain 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 sales contract.

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

Classification

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

Leasing classification	Leasing types	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, according to the law, at least three parties must participate in such a transaction.
	Stock	A type of lease where several suppliers and several lessors are involved with the involvement of finance in various financial institutions. A prerequisite is insurance of the leased object.
Risk degree	Unsecured transaction	The lessee cannot guarantee the fulfillment of all the obligations imposed on him by the contract.
	Partially secured transaction	Availability of a security deposit. This can partially cover the costs of the leasing company and serve as collateral until the lessee fulfills its obligations.
	Guaranteed deal	All possible risks can be distributed among the insurers who are responsible for the end user.
Nature of payments	Leasing type	1. Financial; 2. Operational.
	Form of settlement of the parties	1. Monetary, i.e. payments are made in hard currency; 2. Compensatory, i.e. work between the parties can be offset; 3. Mixed.
	Elements of payment to be counted	1. Additional services; 2. Insurance; 4. Depreciation, etc.
	Accrual method	1. Advance payment; 2. Fixed amount; 3. Accounting for the remaining amount upon redemption; 4. Accounting for the urgency of payment; 5. Accounting for periods of repayment of payments; 6. Taking into account the methods of debt repayment.

Video: Advantages and Disadvantages

Views

Leasing of production equipment is currently offered by many leasing companies and financial institutions. Most of them “take” clients with special conditions in the form of good discounts, low interest rates, accelerated amortization, etc.

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

By type of equipment

Type of equipment	Cost, rub.)	Conditions
Industrial	Up to 20 million	· The period of provision is from one 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 rise in price up to 4%; · Commission payments up to 10%.
Manufacturing	Up to 30 million and more	· The period of the contract is from one to 5 years; · Commission payment up to 4.5%; · Increase in price per year up to 4.5%.
Tire	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 withholding up to 13%.
Refrigeration	Up to 25 million	· The period of provision is from one to 3 years; · Increase in price per year up to 4%; · Commission on retention up to 10%.

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

Find out about the bank guarantee from Raiffeisenbank,.

What is more profitable

It is quite reasonable if business owners have a question, which is more profitable to credit or lease production equipment?

Consider the primary benefit of the second:

A more simplified process of registration of the transaction, including this concerns the collection and provision of documents (there are much fewer of them than when applying for a loan);
It is almost impossible for a company with no credit history to get a loan. But for a leasing organization, it will be enough to provide a good business project;
A leasing deal is more profitable than a credit one. In this case, the first can be concluded for a longer period;
When concluding a lease agreement, the equipment remains on the balance sheet of the leasing company, which eases the tax burden of the lessee. And the loan not only forces the company to pay taxes, but also does not provide an opportunity to receive additional investment;
Possibility to purchase the necessary equipment with government support. This means that a certain percentage of the advance payment for the end user is paid by the state, which significantly reduces the initial expenses.

The documents

In order to conclude a lease agreement, it is necessary to 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 changes;
Copies of documents confirming the registration of the organization with the tax authorities;
Document on the appointment of the head to the position;
Passport data of the head of the company;
Financial statements for the previous reporting period;
Bank 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 on the financial market for at least a year;
The organization concluding a leasing agreement must be a resident of the Russian Federation;
The company must be registered as a legal entity or as an individual entrepreneur;
Leasing organizations must be ready for the cash limit. In other words, the execution of the contract is possible from 10 million rubles;
The amount of the initial payment cannot be less than 10% of the total cost.

Advantages and disadvantages

Finance leases, helping to solve the problems of enterprises, have both positive and negative sides.

Benefits of concluding a lease agreement:

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

Typical disadvantages:

The only waste can be monetary payments of the initial payment, which are the costs of this period, in the amount of up to 25% of the total amount;
From the point of view of jurisprudence, a leasing transaction is a rather complicated 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 lease payments can significantly hit the pocket of the organization, since the equipment itself costs a lot of money;

The head of the organization must weigh the pros and cons before arranging a lease. And most importantly, determine the financial stability of your company.

In this article, we will look at how to lease equipment. We will find out what interest rates are provided for legal entities and individual entrepreneurs, and also figure out how to calculate payments on a calculator. We have prepared possible contract terms for various types of 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 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.

Equipment leasing terms

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

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

Note that the equipment you want to purchase can be leased from both an authorized representative and 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 extended to 10 - 12 years.

The issue of full or partial early repayment is mandatory prescribed in the contract. This avoids some negative aspects.

Note that the equipment can be purchased under state concessional leasing programs. Its members are most often provided with a discount on the advance payment for the lease.

How to buy equipment on lease

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

Finding a lessor... Study the information about what leasing companies are in the city or region of your residence. Consult with experts about the range, check if there is a possibility of leasing the equipment you are interested in. Read in advance the list of documentation that will need to be collected. Thoroughly analyze the proposals of the companies; you should not immediately agree to the one that comes first.
We are submitting an application. Contact the office of the selected company, and if you want to save time, fill out the online application form. To do this, you need to go to the official website of the organization.

After making a positive decision on the application, you just have to sign the contract... Read each paragraph carefully, find out all the incomprehensible points.
Make the stipulated down payment... Sometimes it is required to pay extra for the insurance service.
Get the equipment you need.

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

Leasing calculator

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

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

Requirements for lessees

The requirements for customers may vary slightly from company to company. We will talk about the basic criteria that recipients must meet. So, if the client is an organization:

The period of official work 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 be break-even.
No overdue loans and taxes.

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

Solvency.
No negative credit history.
Age - from 21 years old.
Russian citizenship.
Having a permanent place of work and income.

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

Application documents

In order for the lease to be concluded, provide:

Completed application form.
A photocopy of your company's charter.
The order on the appointment of the head 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 the form of 2-NDFL or in the form of the company.
Application form.

What equipment can be arranged

Leasing of various types of equipment is most attractive for representatives of small, medium and large businesses. Moreover, the purchase of not only new, but also used equipment is available. 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 manufacturing equipment (including woodworking machines and other machinery);
food equipment for cafes and bakeries (including coffee machines on lease, beer equipment for bottling beer).

In addition, leasing of cosmetology and dental equipment is becoming more widespread. For the service sector, leasing is also popular: it is often used to purchase laundry and washing equipment. And construction companies and organizations engaged in engineering surveys buy expensive geodetic equipment through leasing.

Retail store equipment

Leasing of commercial equipment allows you to modernize your business to a large extent. In particular, a purchase is available for an LLC:

shelving;
counters;
refrigeration equipment and so on.

The purchase conditions are as follows:

Note that most often no collateral is required, and partners of leasing companies often offer lessees various discounts and promotions.

Important! The given tariffs are averaged, individual conditions are negotiated individually, in the process of making a deal.

Car service equipment

In this case, the subject of leasing may be:

car lifts;
equipment for diagnostics;
washing equipment;
cleaning equipment.

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

Some leasing companies are ready to extend the terms of the agreement, and also offer deals for larger amounts. You can buy equipment of Russian and foreign production, new and used.

Exercise equipment

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

Consider the conditions for leasing equipment for a gym:

It must be remembered that the equipment is the property of the leasing company until you buy it back.

Leasing computers

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, the prices for the purchase of equipment are as follows:

It should be noted 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 on lease

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

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

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

Equipment leasing for legal entities

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

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

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

Equipment for leasing for individual entrepreneurs

For small businesses, equipment leasing is sometimes the only option with which you can engage in technical equipment for your business on acceptable terms. It is difficult for a novice 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 an initial payment, but it is quite possible to find an offer with a minimum advance payment. At the same time, small businesses can lease used equipment.

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

Extract from EGRIP.
Financial statements for a specific period.
Certificate of absence of arrears in tax payments and loans.

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

The term 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).

As soon as all the requirements of the contract are met, if desired, the entrepreneur can become the owner of the equipment.

Equipment leasing for individuals

Basically, such a product 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 business activities, and this fact is fraught with problems with the law already for the leasing company.

But there are organizations that are ready to conclude an agreement with an individual. In this case, you will need to pay at least 5% of the cost of the equipment and provide all proof of solvency.

Benefit from purchasing equipment on lease

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

The ability to buy expensive equipment at no extra cost.
Simplified rules for registering a transaction.
You do not need to provide additional security for the transaction.
The taxable 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 lessor's balance sheet, which significantly reduces the recipient's tax burden.

Equipment leasing for small businesses - the ability to use equipment or machinery with the right to redeem it in the future. The entrepreneur chooses the equipment he needs, and the lessor pays from 70 to 90% of the cost. The entrepreneur pays for the missing amount from his own funds and receives equipment for a long-term lease.

Gradually, he buys out this property and it becomes his property. If the acquisition is not part of the plans, the equipment will have to be returned to the leasing company after the expiration of the lease agreement.

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

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

Characteristics of this form:

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

Operational leasing

There is practically no such form in Russia. 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 aging rate. The term of the contract is from 2 to 5 years.

Operative leasing is chosen if:

the estimated income received from working with the equipment will not recoup its initial cost;
the equipment is used for a short time (during the period of seasonal work);
the equipment needs maintenance;
new, not yet tested equipment.

Leasing directions

The directions are different, leasing companies distinguish:

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

Medical equipment leasing

Calculation of the purchase of equipment on lease

Choosing between credit and leasing, entrepreneurs compare the amount of lease payments and the amount of the loan, 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 is selected. It is required to enter data 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;
the period of the conclusion of the contract.

By leasing equipment for small businesses, an entrepreneur can start a business without start-up capital. The leased equipment works immediately after the conclusion of the contract, it makes a profit and becomes self-sufficient.

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

Hello! Today we will talk about equipment leasing. Sometimes it happens that expensive equipment is required. Not every entrepreneur can afford to shell out a large sum right away for such a purchase. A possible solution would be to lease equipment! How to purchase equipment on lease, what documents to draw up - this article will tell you about this.

And you can arrange leasing at Europlan on favorable terms with state support!

Steps towards purchasing equipment on lease

Leasing- long-term lease 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 the entrepreneur for business development, for improving the quality of products or services provided, and, accordingly, for attracting 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 production and retail premises and transport.

It is difficult to imagine any kind of production without equipment, even if it is small. The more modern technology the production has, the more labor productivity, the higher the quality of the products, and the lower the cost.

So, you have made a decision to increase the possibilities of your business, and the question arose before you: how to lease equipment to a novice entrepreneur? Here are some tips you will need when choosing a bank or leasing company.

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

Step 2. Examining their proposals... Study all offers in detail and choose the one that suits you best. Submit an application to the selected company, attach copies of all required documents to it. Typically, it takes approximately 10 business days to review 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 points of the contract;

Step 3. We conclude an agreement... Then you must make the advance payment stipulated in the contract. This payment can be from 10 to 30% of the total amount. In some cases, property insurance will be required. After the contract is signed, all necessary copies of payment orders are provided to the company, and the purchased equipment must be delivered to you.

Documents for registration of equipment for leasing

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

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

Equipment leasing agreement - sample, types and parties

The lease agreement is bilateral and is concluded for business purposes only. A written form is provided for this agreement.

Essential terms of the equipment lease agreement- information allowing to establish specifically what equipment is transmitted ( equipment identification: name, serial number, model, type, brand, etc.).

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

Landlord- a leasing company (lessor), or directly a bank that leases equipment to the lessee.

Tenant- an individual or legal entity (lessee) who leases the leased asset.

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

There are several types of leasing, depending on the participants in 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 the leased property takes place with the participation of an intermediary. This is a classic and very common deal.
Separate leasing... This type of leasing is often used for the acquisition of very large objects (air, sea and rail transport, drilling rigs, etc.)
Leaseback... The owner of the equipment sells his property to a financial institution (bank) with the simultaneous execution of a long-term lease agreement for his former property.

An insurance company is often involved in the transaction. The participation of an insurer is optional, but it is better to insure all possible risks (financial, transport, etc.).

Download a sample equipment lease agreement with all accompanying annexes

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 institution in the financial and investment market;
Pay attention to how many transactions the organization has completed (closed and ongoing transactions);
Study the scale of the company (how many branches the company has, what is its staff and their qualifications);
Pay close attention to the terms of the lease and compare them with the cost with other companies.

In the financial market, there are many organizations 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 on very favorable terms, for example, ultrasound scanners, tomographs, etc.

Some financial institutions, for example, UralSib Bank, offer programs both with the condition of providing financial statements of the organization, and without it. 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 with respect to this equipment are limited.

After the expiration of the lease agreement, the entrepreneur has the opportunity to redeem the equipment at the residual value. But this does not mean that he is obliged to do it. In some cases, when the lease 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 conclude.

There are also options when the lessee can become the owner of the equipment before the expiration date 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 is the process of negotiating leasing terms

After the entrepreneur has submitted an application and all the necessary documents to the leasing company, the company considers the feasibility of the upcoming transaction. If the company approves the application, a contract is drawn up.

And this is where a very important part of the transaction begins - the negotiation of the terms of the lease agreement. It is very important to consider the following in the contract:

Prescribe a specific object of the contract (all equipment data according to the passport), as well as the timing of its delivery and acceptance;
The amount of lease 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);
Prescribe on whose balance sheet (entrepreneur or company) the equipment is credited;
Will the tenant be given the opportunity to buy the equipment at the end of the contract;
In case of transfer of the subject of the agreement, upon expiration of its validity, into the ownership of the lessee, the residual value for redemption and the method of payment should be discussed;
The term of the contract is indicated without fail;
Service and maintenance of equipment;
Prescribe whether it will be possible to terminate the transaction ahead of schedule, and indicate the reasons for this;
Agree on penalties for the parties for non-compliance with the terms of the contract.

As a rule, the costs of transportation of the leased property are paid by the lessee separately and are not included in the cost of the lease 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 to the tenant's ownership.

Early termination of the lease agreement

The contract obligatory prescribes the obligations of the parties, the violation of which is an indisputable reason for terminating the agreement.

Lessor has the right to terminate the contract unilaterally if:

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

Lessee has the right to terminate the contract if significant defects are found in the equipment, in which it is impossible to adequately use it.

Upon termination of the contract, the lessee pays the lessor:

Unpaid remaining amount of payments under the agreement, plus interest;
If the agreement provides for the buyout of the property, then the residual value of the equipment will need to be paid at the time of the termination of the transaction;
Forfeit.

The landlord pays the tenant only forfeit and advance payments (if specified in the contract).

Leasing of equipment

When concluding a leasing transaction, the parties enter into a number of agreements ( obligatory and accompanying). Must be signed contract of sale, which is 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 lease agreement must necessarily stipulate who chooses the necessary equipment and its supplier (leasing company or entrepreneur).

The purchased equipment is handed over together with all accompanying documents, accessories and components.

As related agreements, the following may be concluded: an agreement for raising funds, insurance, surety, guarantees, etc.

The moment the equipment is leased is considered the moment of signing the acceptance certificate. The 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 acceptance certificate of the equipment (after installation and installation) is signed simultaneously with the acceptance certificate.

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

Who carries out the 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 leased 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 a lessee or a leasing company.

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

If the equipment is first put 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 put on the balance sheet to the lessee, then the depreciation of the equipment in lease 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 deal over a credit one

Every novice entrepreneur is faced with the question: to lease equipment or on credit? These two financial options have significant differences, and often it is much more profitable to sign a lease agreement than to take out a loan.

To purchase equipment on lease, much less documents are required than for a loan, and this process is much easier. Very often, the average and banks are reluctant to issue loans, especially in cases of lack of credit history. A leasing company may require from an entrepreneur only a business plan and a minimum number of documents;
Objects acquired on lease can be immediately put into operation, while property tax will be deducted only from the moment it becomes property;
As a rule, the term of the lease agreement is much longer, and the payments under it are much less than under the loan agreement;
When registering a leasing transaction, the equipment remains in the property of the lessor, you only rent it, therefore no guarantees of loan repayment or any collateral are required;
Depreciation of equipment in leasing is much faster, which can significantly reduce the cost of the acquired property by the end of the leasing transaction;
When concluding a leasing transaction, you do not need to withdraw a large amount from the organization's fund at a time, which may be needed for other needs. You pay the down payment and then make payments as scheduled;
Payments under a lease agreement are included in the cost of goods manufactured, as a result of which it is possible to reduce tax deductions on profit.

Of course, there are enough advantages to registering a leasing transaction over a credit one; nevertheless, there is one significant drawback. Buying equipment on lease ultimately turns out to be more expensive for the organization than applying for a loan. This is due to the long term of the transaction, and also due to the fact that the leasing company is responsible for the 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 desired products on preferential terms. This is one of the most effective modern tools for the development of production. With its help, the company can save working capital and receive the necessary equipment without withdrawing them. This is a kind of long-term lease, financial relations in which the lessee and the lessor are involved. The subject of the transaction may be production equipment, various types of transport, machinery. Leasing of equipment for legal entities is especially popular today.

How to use the services of leasing companies?

In contrast to lending, when making a lease, you can get an excellent opportunity to save on income and property taxes. A company or an individual entrepreneur does not become the full owner of the property until it makes full payment for it, that is, it does not redeem it. Accordingly, some tax payments are missing.

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

An initial payment in the amount of ten percent of the value of the subject of the transaction.
The lease agreement is valid for up to five years.
Interest rate - assigned on an individual basis.
A potential client (legal entity) must be registered in Russia and conduct a successful entrepreneurial activity for at least twelve months.

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

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

Any financial organization that provides equipment for leasing to legal entities has requirements for a mandatory package of documents. The potential lessee will be required to:

Registration and foundation documents - certificates, licenses, patents, articles of association.
Protocols, orders.
Inquiries 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 complexities of the preparation process. After collecting the documents, the client can apply for certain equipment. It is advisable to do this on the territory of a financial institution, and not over the Internet. Approval or refusal will have to wait at least three working days. Usually, applications from individuals are considered more quickly. After accepting positive rhenium, the bank concludes a lease agreement for specific equipment for a specified period.

What is the result?

For legal entities, this is a modern service that is especially popular and allows you to purchase production, industrial, medical, tire fitting and other types of equipment. It all depends on the profile of the organization. Usually, the lease 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 costs are borne by the lessor, since he is the owner of the property until the end of the lease.
Effective development of the enterprise - often the continued existence of the organization depends on the purchase of new equipment.
Saving working capital - you do not have to use the company's funds.
Savings on income and property taxes.

Redemption and redemption

If the equipment was leased, it can be redeemed when the lease expires. To pay off the debt, payments can be made monthly or quarterly, but in strict accordance with the concluded agreement. You need to be careful about payment and timely pay certain amounts. In case of one or two delays, the equipment can be withdrawn from the lessee.

Provides full or partial early repayment with the payment of funds for the property. In the event of full repayment, the equipment early becomes the property of a legal entity. From the point of view of overpayment, it is better to quickly buy out the necessary equipment. But long-term leases are also beneficial due to accelerated depreciation and minimal tax payments. Partial early repayment of the debt in small payments is possible, as a result of which the total amount of payments will decrease.

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