The study subject of the paper is the directions of development of leasing in Russia in various forms of its manifestation. There is no generally accepted classification of types of leasing today — the system of statistical indicators characterizing the state and development of the financial leasing market is in a state of formation; the factors (external and internal) and cause-and-effect relationships that bring such an uneven development of the leasing services market in a way of changing the legal environment, new challenges of the time (economic, financial, social) have been little studied. Thereby, the study of leasing as a unique tool for investing in assets (including labor force) in various spheres of human activity is a relevant s...