Aspects Regarding the Leasing Cost

The paper aims to present legal aspects regarding leasing in Romania, and to take a look at the characteristics of the operational and financial leasing. The costs of the financial and operational leasing are also analyzed, as is the case study that approaches the cost of a bank loan. By using three examples of a real company, we wish to identify the components for each type of leasing and for the bank loan. The actuarial cost of leasing is determined with the help of an Excel method, which was adapted for this type of equation. By the end af the article, we wish to prove that leasing is beneficial for economic agents.