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Economic Aspects Of Financial Leasing In Business Investments


  • Adrian SIMON

    () (University of Pitesti, Faculty of Economic Sciences)


Leasing, as a financial instrument, was able to affirm itself in many developed countries as one of the most effective and accessible mechanisms for financing the expansion and development of the means of production, asset finance necessary for the development and for the application of new technologies in business. Leasing is a modern way of financing through which the customer enjoys a good, the payment being spread over the period of the lease, and the installments paid being deductible according to the type of leasing contract. Compared with other forms of financing, leasing has the advantage of eliminating red tape required for the granting of credits and the financial guarantees only with the asset that is the subject of the lease.

Suggested Citation

  • Adrian SIMON, 2010. "Economic Aspects Of Financial Leasing In Business Investments," Scientific Bulletin - Economic Sciences, University of Pitesti, issue 9, pages 65-70.
  • Handle: RePEc:pts:journl:y:2010:i:1:p:65-70

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    leasing; investment project; financial flows; estimating risk;

    JEL classification:

    • O16 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Financial Markets; Saving and Capital Investment; Corporate Finance and Governance
    • G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill


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