Abstract
The present paper contains a method of evaluation of military and economic effect of use of leasing as a tool of acquisition of arms, military and special equipment. A de-scription of factors that have an impact on the value of military and economic effect of use of leasing is given. It is demonstrated that leasing is not a tool of reduction of cost of acquisition of arms, military and special equipment. Leasing should be used as a tool of management of life cycle of arms, military and special equipment.
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