Инструменты и методы развития организационно-экономических систем ИНСТРУМЕНТЫ И МЕТОДЫ РАЗВИТИЯ ОРГАНИЗАЦИОННО-ЭКОНОМИЧЕСКИХ СИСТЕМ UDC 339.5:339.187.62 R. Zeman, L. Polaneckэ HEAVY EQUIPMENT LEASING Abstract. <...> This article deals with leasing in general and its two forms, operative leasing and financial leasing, are also compared. <...> It is a method of medium-termand long-term financing, which is based on the lease asset at apre-agreed amount of rent [1]. <...> The base of leasing is a lease agreement; it always has to be written. <...> Part of the lease agreement, between the lessee and the leasing company, is always the agreement on the insurance of the leased asset, which protects the lessor (the leasing company) against losses, which can be caused by the theft or damage of the leased asset. <...> In the case of financial leasing, we are talking about an operation that basically substitutes a loan, which the lessee needs to obtain regarding the subject of the leasing. <...> Financial leasing is mostly concluded for the same time, as is the subject of the lease being fully amortized. <...> The leasing company purchases the subject of the leasing from a producer and then it is rented to the lessee; it is the relationship between a producer and a lessee which the leasing company takes part in. <...> The leasing company pays the purchase price to the producer and so it becomes an owner and, at the same time, it also becomes a lessor of the leased subject to the final user (the lessee) [2]. <...> After the lapseof time, (or contract time) for which was the leasing (the lease) was agreed upon, the lessee repurchases the subject of the leasing, usually for a very low price. <...> The lessor remains an owner of the subject of that leasing throughout continuance of lease agreement in the financial leasing. <...> The share of the leasingof the total of tangible fixed assets, which is 1/3 in the Czech Republic and 1/4 in Slovakia, is an important alternative to traditional bank loans [5]. <...> There was an annual decrease in the volume of lease contracts in 2012, due to the stagnation of investment and the restrictions on new viable business projects. <...> During the year, the member companies of the ČLFA (the Czech Leasing and Finance Association) transmitted the use of the engineering equipment and vehicles at a total purchase price (excluding VAT) for CZK 36.3 billion into the lease; that represents an annual <...>