Leasing is one of the types of business in which the lessor invests temporarily free or borrowed funds to acquire the property specified in the leasing agreement from a certain seller and undertakes to provide it for temporary use to the lessee based on the established value.
Leasing is one of the types of rent. However, in business it is accepted as a commercial lease of equipment, real estate, that is, fixed assets.
Leasing is a financial transaction. At its core, it is a targeted loan.
Today, on the basis of leasing operations in Uzbekistan, the following problems can be solved:
renewal of the means of production;
targeted lending for the acquisition of fixed assets;
control over the invested funds and the efficiency of the enterprise;
development of the most efficient production through the leasing system;
attracting foreign investment through the acquisition of property and equipment on lease (based on international law, this does not lead to an increase in external debt).
Types of leasing relations.
The variety of leasing relations creates many conveniences for the parties to the leasing agreement through the implementation of various schemes, the main of which are the following:
By attracting borrowed funds from the investor, to finance a leasing operation involving several companies.
Equity leasing is used to provide leasing of large objects (aircraft, ships, plants and factories, as well as component equipment for them).
Leasing for suppliers – in this case, the supplier of property, the lessor, acts as both a seller and a lessee, without being the last user of this property.
Such a lessee is obliged to find a sublessee and provide him with property for subleasing.

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