- Operating leasing - is that during the term of the lease agreement the Lessee shall reimburse the lessor at least 75% of the contract value of the leased object. And buy the leased object is not made, upon the expiration of the contract the object of leasing back the lessor. When operating lease equipment for rent for a period much shorter than the period of his service.
In practice, the operational leasing contract are extremely rare. This is due to the fact that the lessee, who choose the object of lease and make for him during the term of the contract payments, are interested in seeing this object is later moved to their property. Leasing companies, in turn, prefer to contract is financial leasing, as the basic tools have been in operation, much less in demand than new ones. In addition, equipment is often a specific, applicable to individual enterprises, which complicates the possibility of its further sale or lease
- Financial leasing - is characterized by the fact that during the term of the lease agreement the Lessee shall reimburse Lessor shall not be less than 75% of the contract value of the leased object, that is paid by 3 / 4 the cost.
The classical scheme of financial leasing is characterized by tripartite relationship. By request of the lessee the lessor purchases from the necessary equipment and sends it to the lessee. In this case, the right choice of property and the seller belong to the lessee. The property is directly supplied the lessee and accepted by them in operation. Claims for the quality of the property, its completeness, the requirements to remedy defects during the warranty period the lessee shall be forwarded directly to the seller of the property.
- Leaseback - is a form of financial leasing. In this case the owner of the equipment (the future lessee) sells it to a leasing company, and then takes this same equipment in use under the lease agreement, in this way the owner of the equipment receives additional cash resources and continues to work on their equipment.
Depending on the composition of the parties leasing subdivided into:
- Internal - leasing, in which the contracting parties are residents of the country;
- International - leasing, for which at least one of the parties to the treaty is a nonresident of the country.
In addition, isolated sublease - a lease under which the lessee to the lessor's permission to sublease agreement otherwise transferred to lessees in the subsequent use and occupancy of the leased object.
