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The Leasing – Source of Financing Investments. Modern Forms of Leasing Contracts


  • PhD. ec. Dumitrean Ioan

    () (University 'Al. I. Cuza' Iasi The Faculty of Economics and Business Administration The Doctoral School of Economics)


One of the main reasons that leasing is a financial alternative so popular in the world is the one that synthesize its own „philosophy”: It’s not ownership of the assets but their effective use is the one leading to profit. The key aspect is the proper use of capital resources: the investment of money in what generates „business” and brings profit, like publicity, the superior qualification of the staff, stocks, exploring new markets, research, development, instead of blocking them by purchasing fixed assets. This article aims to approach the leasing as a source or as a financing alternative investments, to highlight the benefits given by that to the three parties involved in a lease - the lessee or the user of the lease, the lessee or the leasing company and the good or the assets supplier which are the subject lease. There are also the main modern forms of leasing which are more common in business finance.

Suggested Citation

  • PhD. ec. Dumitrean Ioan, 2010. "The Leasing – Source of Financing Investments. Modern Forms of Leasing Contracts," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1573-1578, May.
  • Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1573-1578

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    leasing; investment; lessor; financial leasing; operating leasing; full pay out leasing; cross-border leasing; buy and lease; sale and lease back; cession-bail; leasing adosse; experimental leasing; time-sharing leasing; renting; credit-bail d’actions; master leasing; wet-lease; leveraged lease.;

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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