In economically developed countries leasing became widely spread and is considered to be the most efficient way of business financing. One could be impressed by its scopes: in year 2004 volume of lease market formed over $240 billions in the USA and more than $220 billions in Europe. In its turn Ukrainian lease market also develops very dynamically: its growth formed 134% and 62% in years 2004 and 2005 accordingly.

Leasing, helps to use resources (material, financial and labor) efficiently and as time passes, either turns rented assets into own or helps to renew it, what lets business to assure its future.