1) Installment payment of the purchased equipment and technology, as leasing transaction can save their own money from inflation;
2) Flexible system of payment for lease payments;
3) The entire lease payment (excluding VAT) applies on production costs within other cost elements, except for the purchase price that is paid from the profits of the enterprise;
4) Depreciation on leasing object is calculated on historical cost in accordance with the lease payment schedule after commissioning, ie the object of leasing, by participating in the production and creating a sinking fund, pays for itself;
5) The possibility of "free" depreciation allows a framework of legislation to implement the most rapid modernization and updating the fixed assets of the company;
6) Lessee substantially and legally minimize tax: lease payments in full to include the cost of production. Amount of depreciation of leasing object is determined by the lease agreement;
7) Opportunity to invest funds in development of production basis, or for replenishment of circulating assets;
The term of the lease contract is substantially higher practiced the term of bank loans;
8) Accounting for property in the lessor's balance sheet simplifies accounting lessee;
9) Accelerated depreciation of property allows for the expiration of the lease agreement to transfer the lessee is fully depreciated assets;
10)Fixed schedule allows you to coordinate the cost of financing capital expenditure and receipts from sales of products, thereby providing greater stability to financial plans.
