Leasing jako alternatywne źródło finansowania inwestycji

Leasing as an alternative source of financing investments

In the developed market economy the companies can choose from a wide range of methods, which enable them to win the means, which are necessary for operating in the rival environment. Since a long time leasing has been used in advanced countries as an external source of financing investments. Leasing is one of these ways, which enable the investors to finance the investment without engaging their own capital. This instrument is particularly popular in small business owing to the complicated bank procedures and the requirements regarding the credit ability. Leasing is therefore a fast and easy method of winning assets, which are necessary for development and modernization of the company. The unquestionable advantage of leasing is its variety, which make possible to use leasing contracts for every type of investment. The world tendency shows that this form of financing investments will be more and more diverse and adjusted to the needs of the companies. The first part of the article is trying to explain the idea of leasing as a form of winning finances for investments. The author specifies the basic types of leasing and circumstances favouring its use.In the second part of the article the author presents the principles and the practical application of the net advantage of the lease method. The analyse focuses on the factors, which determinate the economic efficiency of operational leasing in comparison with investment credit, such as tax and amortisation benefits.