Starting a conversation about the possible existing types of systematization, applied to the diversity of leasing interactions, it is important to identify the reasons for the separation, to comply with the logic of reasoning. The first classification, which is to talk, and which is most often found in articles, discussions and the relevant kind of literature is based on the difference in the timing of the use of the leasing object and the economic substance of the agreement. According to this criterion distinguishes leasing financial and operational (or operational).
In Russia, according to most experts, and simply observers widely used financial leasing, operating just firmly takes its economic niche, although the potential for its development in the future is wide enough. This positive forecast of analysts based on the characteristics of requests of Russian customers, who are increasingly interested in leasing contracts of the formula "all inclusive". "A striking example of this tendency - operational leasing, in my opinion, the most promising type of leasing in the future", - says Mikhail Persian, business development manager of "NOMOS-Leasing".
Next, frequently encountered in the literature division, based on the composition of the participants. You can select direct leasing, which is a special case of a return, and consequential. Direct lease called a form of economic relations in which the owner or supplier of the property itself, without intermediaries, losing the object in the lease. In the case of "subspecies" leaseback, we are talking about specific financial relations, in which a property owner sells it to the leasing company, and simultaneously takes the same property from her back rent. The result is that the seller of equipment becomes his own tenant.
This procedure applies in cases when the company - owner of the object of the transaction needs additional funds and with the help of such manipulations to improve their financial condition. Such co-operation can be easily called a loan guarantee of code production assets in order to obtain favorable economic effect of the differences in taxation. According to some experts, this type of leasing in our country can not be called popular. "Leaseback less in demand, - says Alexander Schekochikhin, project manager All-Leasing.Ru. - Resort to it, as a rule, in order to reduce the loan burden and free up financial resources for other needs of the company. " Indirect leasing is a form of economic relations when the transfer takes place through an intermediary equipment, which is traditionally a bank or a specialized company.
A kind of the basis for the classification of operations is based on the division of the market sector in which the interactions occur. Here everything is quite simple, and all experts distinguish two types: domestic and international leasing. If all market participants are in the same country, a lease will be known as internal. And in cases where at least one of the participants in cooperation is the representative of another State, leasing can be safely attributed to the international. Of course, the Russian market presents both of the species.
By the volume of services provided leasing is also divided into pure leasing with full service and a partial set of services. Under the net leasing understood this relationship, under which all service leased equipment assumes the lessee. Accordingly, leasing Full service will be called a form of economic cooperation, in which concern for the condition of the property is entirely borne by the lessor. But the last of these types of contractual relationships include leasing, in which the lessor is to only part of a documented functions on the property.
Last rarely allocated classification of leasing operations, based on the nature of the lease payments: they are three species. If calculations are carried out in cash, these relationships are called - leasing with cash payments. In cases where the pay supply products made on the equipment, which is the object of the transaction, leasing is called compensation. And the third type is a combination of the previous two - often referred to as a mixed leasing payment.
After the analysis of existing classifications of leasing operations it is necessary to take into account that in many cases are dealt with on the specifics of the division with which we face in economic theory. In the practice of law in our country, everything looks different. "Russian legislation provides for one type of lease - finance leases (section" Rent "in the Civil Code), - explains the position of Alexander Mikhailov, vice president of business development at Europlan. - All that is not it, or is buying and selling in installments, or a simple rental, or lease of the transfer of ownership or rental, or something else.
All other terms reflect the features of a finance lease, depending on certain factors are the business terms. For example, the lease-back - leasing where the supplier acts as the future lessee himself. Wet lease - leasing with additional services. Operational leasing - leasing, as a rule, with a net cost and without requiring the transfer of ownership at the end of the period. In terms of Russian legislation is a simple lease. " This important fact must be taken into account whenever it comes to the classification of leasing operations.
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