In conditions of fast technical progress, the financial leasing has become a necessary element so as to finance the investments, and towards a real economic growth. The financial leasing has gener-ated within the lessee accountancy both exploitation expenses as regards the amortization afferent...

The finance lease is, from a financial point of view, an alternative to bank loans. The residual value is a basic parameter of the finance lease contract. It is set out according to the depreciation and amortization manner of the asset subject matter of t