Analysis of Lease Attractiveness for the Realization of the Investment Project
In the article it is considered a problem of Russian economy modernization. Among all the possible funding sources in the Russian economy special attention is paid to leasing as one of the most effective forms of capital formation. The paper defines the economic essence of leasing, suggests the classification of forms and types of lease transactions, describes the main peculiarities of lease financing which make It, in most cases, more preferable for enterprises than bank lending. In the example of construction of a carriage repair enterprise the article shows the effectiveness of lease financing in comparison with bank lending.