Abstract
The article investigates theoretical issues about the impact of leasing fixed assets on the financial and economic performance of the enterprise, substantiates the need to obtain fixed assets under lease terms, discusses the model of a comprehensive analysis of leased fixed assets. Formation of the general model of analysis of rent of fixed assets is considered. Leased assets and their impact on the financial performance of the enterprise are analyzed. After all, the leased part of the fixed assets generates additional income, which in turn affects the increase of financial return and the financial result of the enterprise. The main reserves for improving the efficiency of use of fixed assets are also considered. Because, today, the size and efficiency of leased fixed assets, their technical condition is largely caused by changes in production volumes.
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