The financial lease agreement (leasing) and its place in modern market relations in the Russian Federation . Tutorial" is a unique work created by the team of authors, which offers a deep immersion in one of the most pressing topics of modern business - financial leasing. This work will become an indispensable assistant for students, graduate students, teachers and practitioners in the field of economics and law, as well as for anyone interested in modern financial instruments and their application in the market environment of Russia. The book examines the key aspects of the financial lease agreement, its legal framework and practical application in the Russian economy. The authors analyze in detail how leasing affects business development, what advantages it provides to companies and how to properly use this tool to optimize financial flows. The reader will be able to learn about the different types of leasing, the features of its design and implementation, as well as the legal nuances that must be taken into account when concluding such contracts. Who may like this tutorial? First of all, it will be useful for students of economics and law faculties who study financial instruments and their impact on business. The book will also interest practicing lawyers and financial consultants who want to expand their knowledge in the field of leasing and its legal regulation. Equally important is the fact that the benefit will be useful to managers and business owners who seek to optimize their costs and improve the financial performance of their company. The topics raised in the book cover a wide range of issues related to financial leasing. The authors discuss how this tool can help in financing fixed assets, what risks are associated with its use and how to minimize them. In addition, the paper deals with taxation, accounting and legal regulation of leasing operations, which makes it especially valuable for practitioners. The style of the authors is distinguished by the clarity and accessibility of the presentation, which allows the reader to easily assimilate complex concepts and apply them in practice. The book is filled with examples from real practice, which helps to better understand how financial leasing works in the Russian economy. The authors also use up-to-date data and research, which makes the material up-to-date and relevant. If you are looking for information on how to effectively use financial leasing in your business, or want to understand the legal aspects of this tool, then “Financial lease agreement (leasing) and its place in modern market relations in the Russian Federation . Training Manual" will become your reliable guide. This book will not only enrich your knowledge, but also help you make more informed decisions in the field of finance and business. In conclusion, it is worth noting that this manual is not just educational material, but a real find for everyone who wants to be one step ahead in the world of modern finance. It opens up new horizons for understanding leasing and its role in the economy, making it a must-read for anyone seeking business success.