Research Methodology for Lease Financing Receivables an Payables

Abstract

Financial lease analysis methods, presented in various sources, reveal only the efficiency of the use of the subject of lease. At the same time the available sources do not consider the analysis of debt, which also arises when concluding a leasing contract. In this regard, the article presents the methodological basis for the analysis of lease financing receivables and payables, which include: estimation of the share of debt in balance sheet total and estimation of the dynamics of its change; determination of debt profitability and turnover. The indicator of lease financing debt profitability is formed by the method of proportional-cost division of the degree of resources (capital) participation in profit-making, which makes it possible to determine the profitability of specific assets and their sources. It is suggested to accept the amount of leasing payments received by the lessor as turnover, when determining the period of turnover of accounts receivable. The amount of leasing payments paid by the lessee is suggested to be accepted as a turnover, when determining the period of turnover of accounts payable.