LEASE ACCOUNTING

U današnje moderno i suvremeno vrijeme mnoge poslovne odluke ovisne su o trenutnim ekonomskim i financijskim pokazateljima, a sukladno tome, leasing postaje sve popularnija metoda nabave određene imovine. Govoreći o računovodstvenom praćenju leasinga, može se reći kako se radi o posebnoj metodi nabave investicijskih dobara gdje davatelj leasinga daje u najam određenu imovinu korisniku, a korisnik se ugovorom obvezuje za to plaćati određenu financijsku naknadu tijekom cijelog trajanja ugovora. Naime, leasingom se najčešće financira nabava komercijalnih i osobnih vozila, plovila, opreme, strojeva i sl., a u posljednje vrijeme i nabava nekretnina. Gledajući s poslovnog aspekta, leasing se temelji na nesmetanom korištenju određene imovine, dok god je vlasništvo nad tom imovinom sporedna stvar. Kod leasinga nije potrebno ulaganje vlastitih sredstava, a plaćanje je fleksibilno, odnosno prilagođava se mogućnostima korisnika leasinga. Korisnicima su na raspologanju dvije osnovne vrste leasinga, a to su financijski i operativni leasing. Financijski i operativni leasing se razlikuju po stjecanju vlasništva nad samim predmetom leasinga, odnosno po uvjetima odobravanja i načina obračuna konačnih troškova najma sukladno poreznom tretmanu. Nadalje, kod operativnog leasinga predmet najma ostaje u vlasništvu davatelja najma za cijelo vrijeme njegovog trajanja, dok kod financijskog leasinga predmet najma prelazi u potpuno vlasništvo korisnika za zadnjom otplaćenom ratom.In today's modern times, many business decisions depend on current economical and financial markers. In accordance with that, leasing is becoming more popular method of getting assets. If we look at financial tracking of lease, we could say that we are talking about special method of supplying capital goods where the leasing provider gives lease on some goods to a user. User is commited with contract to pay fee for the whole time during the contract. Most often, leasing is used to get commercial and personal vehicles, boats, equipment, machines etc., and recently real property. From the business point of view, leasing is based on freely using some asset as long as the ownership is not primary concern. When it comes to buying on leasing, users do not need to invest own resources and the paying is flexible, that is, it's adjusting to the abilities of the user. There are two main types of lease, financial and operating lease. Difference between financial and operating lease is based on ownership over the object of lease, that is, on approval terms and the way of calculating final cost of lease. When we talk about operating lease, object of lease stays in ownership of lease provider for the whole time of it's period. On the other hand, in financial lease, object of lease is completely transferred to user with the last paid-up rate