The list of what can be leased directly depends on the internal policy of a particular financial institution and the balance sheet of your company, but there are practically no legal restrictions. Unlike bank lending, where the subject of collateral is often only liquid real estate, the lessor purchases exactly the equipment that you need to conduct business, whether it is a real estate loan. self-driller or a fleet of fifty passenger cars. The main requirement is that the asset has a residual value and can be recorded on the balance sheet of the enterprise, which allows you to legally attribute payments to cost and reduce the taxable base.
The modern financial services market allows to lease almost any fixed assets that do not lose their properties in the process of operation. Commercial organizations They actively use this tool to update fixed assets without withdrawing large amounts from working capital. It is important to understand that until the full redemption of the property, the owner of the property is a leasing company, which significantly simplifies the procedure for the withdrawal of the object in the event of a default and makes the terms of the transaction more flexible for both parties.
In this article, we will analyze in detail which categories of property are in greatest demand, what are the hidden nuances of design for different types of equipment and how to choose the right subject of leasing to maximize tax efficiency. You'll find out why. specialized equipment It is easier to get through leasing than through a loan, and what requirements are imposed on the liquidity of various types of assets.
Vehicles: from cars to trucks
The most popular category, which is traditionally issued in leasing, of course, is wheeled vehicles. Business passenger cars, trucks, dump trucks, buses and minibuses make up the lion’s share of the portfolios of most leasing companies. This is due to the high liquidity of this type of property: in case of problems with payments. lessor It can quickly implement the equipment in the secondary market, minimizing its risks.
Freight registration is often the only available way to upgrade the fleet for transport companies. Banks are reluctant to lend to buy chinese Or used dump trucks, considering them high-risk collateral, while leasing companies look at the business model of the client more broadly. In addition, the possibility to include insurance, registration with the traffic police and even maintenance in the payment schedule makes leasing trucks an extremely convenient tool for managing costs.
- 🚛 Truck equipment: trucks, vans, refrigerators, dump trucks of any capacity.
- 🚐 Passenger transport: buses of various classes, minibuses for corporate transportation, taxis.
- 🚙 Passenger cars: Representation class for management, utilitarian models for sales and service departments.
Particular attention should be paid to the age requirements of the equipment. If you are planning to lease a car, most companies will require that no more than 3-5 years have passed since the release. For trucks, this threshold may be higher, but liquidity The aging fleet is declining, which may require an increase in the down payment to 30-40%.
⚠️ Attention: When leasing used cars, be sure to require an independent assessment and verification of technical history. The leasing company may not conduct a deep diagnosis relying on a visual inspection, which in the future will lead to expensive repairs immediately after leaving the warranty.
Special equipment and construction equipment
Construction and road machinery is a difficult asset to finance due to its high cost and specific operating conditions. However, it is here that leasing manifests itself most effectively, allowing construction holdings and contractors to get into work. excavatorBulldozers, cranes and asphtholayers, paying them from future revenue. A feature of this category is the possibility of individual selection of payment schedules for seasonality of works.
Unlike standard trucks, specialty vehicles often have a unique configuration or attachments, making them less liquid, but more valuable for a particular business. Leasing companies are ready to finance the purchase caterpillar or tunneling complexes, if you see a real contract for the performance of work. It is important that the equipment was new or had a confirmed life of work, as wear in construction occurs more intensely than on public roads.
| Type of technique | Average advance | Term of contract | Features of evaluation |
|---|---|---|---|
| Earthmoving (excavators) | 20-30% | 24-60 months. | High demand for used goods |
| Lifting (cranes) | 30-40% | 36-60 months. | Regular T.O. is required |
| Road (roller, milling cutters) | 20-25% | 24-48 months. | Seasonal use |
| Communal | 15-20% | 24-36 months. | Government order as a guarantee |
When concluding a contract for special equipment, it is critically important to correctly determine the balance holder. If the equipment will work in difficult conditions, it makes sense to leave it on the lessor’s balance sheet to avoid property tax, which in some regions reaches 2.2% of the residual value. Besides, accelerated depreciation With a coefficient of 3, you can write off the cost of equipment three times faster, significantly reducing the income tax in the first years of operation.
When buying special equipment for leasing, try to include in the contract a condition on the possibility of replacing the subject of leasing in case of its destruction or theft, so as not to be left without a tool for performing work in the height of the season.
Equipment for production and business
Production lines, CNC machines, packaging complexes and even entire factories on a turnkey basis – all this can and should be leased. For manufacturing enterprises, this is often the only way to launch a new product without freezing millions of rubles of own funds. The subject matter of the contract may be as a single latheIt is also a very complex robotic assembly line.
The main advantage of equipment leasing is that the subject of the transaction can be almost any movable property that has an individual inventory number. The leasing company buys the equipment from the supplier and transfers it to you for use. This allows you to fix the price in the contract currency (if the supplier is foreign) or simply stretch the payment in time, saving working capital for the purchase of raw materials and the payment of salaries.
Difficulty may arise with the evaluation of unique, non-standardized equipment. If A specialized press or chemical reactor is created according to an individual project, it will be difficult for the lessor to assess its liquidity. In such cases, careful business planning and confirmation of the sale of products that will be produced on this equipment are required.
- 🏭 Industrial machines: metalworking, woodworking, laser complexes.
- 📦 Packaging equipment: bottling, packing, marking and palleting lines.
- 🍞 Food equipment: ovens, refrigeration chambers, meat and milk processing lines.
Don’t forget about tax benefits. Equipment belonging to the 10th depreciation group (for example, certain types of machines) can be completely written off as expenses at a time if it is purchased through leasing. This creates a powerful financial leverage that allows you to return a significant part of the money spent by reducing tax payments in the first year.
IT equipment, office equipment and electronics
In the era of digitalization, IT infrastructure is becoming one of the main assets of the company. Servers, storage systems, workstations, laptops for employees and even software (as part of a comprehensive solution) are all successfully financed through leasing. The peculiarity of this category is rapid moral obsolescence, so short-term (12-24 months) are the most important.
Office equipment such as copiers, MFPs and telephony are also often leased, but in the form of an operating lease with a 1% redemption at the end of the term. This allows companies to always have modern equipment on the balance sheet, changing it every 2-3 years to new models without problems with recycling the old one. Leasing companies willingly work with large electronics suppliers, offering customers ready-made packages "equipment + service".
⚠️ Attention: When leasing IT equipment, carefully check the terms of warranty and service. Rapidly changing technologies can make your equipment inefficient long before the contract expires, so the possibility of early redemption or exchange is important.
Special attention deserves medical. Tomography, X-ray machines, dental installations and laboratory analyzers cost millions of rubles. Leasing allows private clinics to open up new areas of diagnosis, paying for expensive equipment from the profits it generates. State programs of subsidizing leasing rate (leasing rates) often apply to medicine and agriculture.
Can I borrow software for leasing?
It is difficult to lease a purely software product (license) because it is not a tangible asset. However, if the software is supplied as part of a hardware complex (e.g., a server with a pre-installed OS and database) or as part of a comprehensive automated system, this is possible. In the contract, this will be spelled out as an “Automated Workplace” or “Hardware and Software Complex”.
Real estate, rail transport and aviation
Real estate leasing is a complex but powerful financial tool. Unlike a mortgage, where the mortgage is the property itself, in leasing, the company buys a building or structure and gives it to you. This allows for accelerated depreciation to be applied to buildings, which is not possible with a classic mortgage. Most often, this is how they are made. warehouse-houseProduction workshops and office centers.
Rail transport (locomotives, wagons, tanks) and aviation (airplanes, helicopters) are a classic leasing market. The high cost and long service life make loans for such equipment extremely expensive and difficult to access. Leasing transactions are often supported by the state or large banks with state participation, as we are talking about strategic sectors of the economy.
When working with real estate and large-sized objects, the Due Diligence stage is critical. The lessor will check not only your company, but also the legal purity of the object, the availability of all permits, connection to communications. The process of agreeing on such a transaction can take from 1 to 3 months.
☑️ What to check before leasing real estate
Water transport and agricultural machinery
Shipbuilding and agriculture are two industries where leasing is the dominant tool for fund renewal. River and sea vessels, tugs, barges, as well as tractors, combines and seed complexes are bought by farmers and shipowners mainly through leasing. The state actively subsidizes the rate on such contracts, making them cheaper than market credit.
Agricultural machinery has a pronounced seasonality of revenue. Leasing companies offer special “seasonal” payment schedules, where the principals are paid after harvest. This allows farmers to avoid breaking the cash flow during the sowing period. It is important to correctly classify the equipment: some types of trailer equipment may have a preferential VAT of 10% instead of 20%.
Water transport requires a specific approach to insurance and valuation. The lessor must be sure that the ship will be kept in good condition, undergo regular dock repairs and have current certificates of the classification society. In the event of default, selling a specialized vessel is harder than a truck, so the upfront requirements are higher here.
Leasing of agricultural machinery and ships often allows you to return up to 40-50% of the value of the asset through VAT refund and a reduction in income tax in the first 2-3 years of operation.
Frequently Asked Questions (FAQ)
Can I borrow equipment that is already on my balance sheet?
This is called a “sale-and-leaseback” operation. You sell your equipment to a leasing company and immediately rent it out with the right to buy it. This allows you to “freeze” the money invested in fixed assets, and put them into circulation, continuing to use the technology.
What is the minimum advance required for leasing?
The amount of the advance depends on the financial stability of the client and the liquidity of the leased item. For reliable companies and new cars, the advance can be anywhere from 0% to 10%. For complex equipment or customers with a short history, the advance can be as high as 30-40%.
Can I buy the leased item ahead of schedule?
Most contracts provide for early redemption. However, the terms may vary: some companies charge a fee for lost profits, others allow the asset to be repurchased at residual value without penalties after paying a certain number of payments (usually at least 6-12 months).
Who is at risk of damage or destruction of property?
From the moment of signing the act of acceptance and transfer, all risks of accidental death or damage to property are borne by the lessee (you). That is why the availability of full insurance (CASCO, property) is a prerequisite for the lease agreement.
Can I borrow a used equipment?
Yes, many leasing companies work with used equipment (cars up to 5-7 years, special equipment up to 10 years). However, the requirements for the condition and liquidity of such assets are stricter, and the amount of advance payment is usually higher than when buying new equipment.