ANALYSIS OF LEASING PAYABLES

Abstract

Currently, leasing in Russia is quite in demand, and over the past two years there has been a significant increase in leasing operations. The methods of analyzing leasing operations presented in domestic sources reveal only the effectiveness of using leased property. At the same time, analysis of payables, which also arise when concluding a leasing agreement, is not considered in accessible sources. In this regard, this paper presents methodological foundations for analyzing leasing payables, including: calculation of a debt share in the result of balancing and dynamics of its change; determination of profitability and turnover of payables. The indicator of profitability of a leasing payable is formed by the method of proportional-cost division of resources (capital) in making a profit, which makes it possible to determine the profitability of specific assets and their sources. When determining the period of turnover of accounts payable, the amount of repaid lease payments is taken as the turnover.