Abstract and keywords
Abstract (English):
Today, for many domestic companies, the priority is the creation of new technologies, products (services) and the improvement of existing ones. One of the most attractive and affordable ways to acquire fixed assets is a financial instrument such as leasing.

Keywords:
leasing, finance, rent, lessor, lessee
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References

1. Gazman V.D. The nationalization of Russian leasing: a crisis or trend // Finance. - 2016. - N 8. - p.15-20.

2. Gazman V.D. Overcoming stereotypes in leasing // Problems of Economics. - 2017. - N 2. - p.136-152.

3. Gorokhova S.E. Leasing agreement in the light of recent legislative changes // Actual. prob. modern Sciences. - 2017. - N 3. - p.110-115.

4. Federal Law "On financial lease (leasing)" dated 10.10.1998 N 164-FZ(latest revision) http://www.consultant.ru/document/cons_doc_LAW_20780/

5. Kovalev, V.V. Leasing. Financial, accounting, analytical and legal aspects. Educational-practical manual / V.V. Kovalev. - M.: Prospect, 2015 .- p. 462.

6. Enlightenment, G.I. Leasing. Tasks and solutions / G.I. Enlightenment. - M .: Alfa-press, 2017 .- p. 160.

7. Korniychuk, G. A. Lease, hire and leasing contracts / G.A. Korniychuk. - M.: Dashkov and Co., 2015 .- p.156.

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