Railway transport

Subjects of leasing are freight and passenger stock, locomotives, railroad machinery and equipment.


  • Mobilization of long-term financing without additional collateral security;
  • Lease payments are recognized in full as costs;
  • Applying the accelerated depreciation method with a factor of up to 3 helps reducing the overall property tax;
  • Accounting and tax risks relating to acquisition of a subject of leasing (including the risk of delayed VAT refund) lie with lessor;
  • Balance sheet structure enhancement (debt not reflected in liabilities);
  • Protection against third party claims (the subject of leasing is owned by lessor).

Terms and conditions:

Period of leasing: as agreed upon by the parties
Amount of advance payment: 10 to 30%
Individual schedule of lease payments
Currency of contracts of leasing: ruble, euro, US dollar