PRINCIPLES OF FAIR MARKET VALUATION OF RIGHTS UNDER LEASING AGREEMENT WITH THE OPTION TO PURCHASE THE PROPERTY

The reasons for research the destinations of the examination are planned for improving of the apparatuses for distinguishing and assessing concealed resources of an organization communicated in lawful rights under renting concurrences with the property buy alternative. Such rights can be recognized as an advantage, esteemed and will carry monetary advantages to a financial substance. Philosophy. The strategies for examination, speculation, combination and correlation were utilized in the exploration. Results. The article shows the fundamental standards of qualification assessment under the renting understanding, clarifies their financial embodiment, portrays the hypothetical system for the redistribution of benefits between members through the exchange of rights and commitments under renting understandings