Abstract:
In the Republic of Moldova as well as in a large part of the developed and developing countries, leasing is increasingly becoming a more demanding form of financing, with an important role in the development of entrepreneurship, namely the small business for which the insufficiency development capital is a very important issue. Leasing is a good method of financing mainly because of the operability with which it can meet the financial needs of economic agents and individuals alike. A complicated procedure for contracting bank loans can be avoided by a leasing operation, which sometimes involves the immobilization of elements of the company's or private assets, in order to provide collateral. The dynamic and structural analysis of the value of the leased fixed assets in the Republic of Moldova shows considerable changes in the structure of the fixed assets granted in leasing by categories, while also considerably increasing the terms of payment of the fixed assets acquired under leasing.