The leased asset is any non-consumable items:
- Enterprise
- Building
- Facilities
- Equipment
- Vehicles
- Movable and immovable property.
Subject of a lease can not be land and other natural objects, as well as property which is prohibited by federal law for free or for which a special procedure for handling.
The leased asset transferred for temporary use and possession to the lessee, is the property of the lessor. The subject of leasing provided to the lessee under a financial lease is recorded on the balance of the lessor or the lessee under the agreement of the parties.
 |
| Equipment |
 |
| Facilities |
 |
| Vehicles |
 |
| Enterprise and Building |
What not be the object of leasing?
- leased NOT be land and other natural objects;
- leased property may NOT be withdrawn from circulation or limited in circulation;
- leased property may NOT be used for personal (family) purposes, or household purposes;
- leased NOT be the results of intellectual activities.
