Ivanova Natalia Vladimirovna

the monograph is devoted to the analysis of the internal financial statements and forms of internal financial statements for the lessee to generate the amount of lease payments; for a lessor to control the receipt and expenditure of funds from the lessee in terms of debt repayment, lease payments; the methods of calculating the lease payments with a view to their optimization for the lessee are offered. For the lessor this calculation will provide a fixed rate of return, and the lessee – the profitability of the transaction and, the level of costs defined under current conditions.