INVESTMENT AND INNOVATION VECTOR DEVELOPMENT OF AGRICULTURAL LEASING IN THE CONDITIONS OF ECONOMIC SANCTIONS AND ECONOMIC TURBULENCE

The article justifies the urgency of the subject and necessity of further development of agricultural leasing as the main source of financing and remuneration of the fixed assets in AIC. The advantages and disadvantages of agricultural leasing in modern conditions are examined; the efficiency of agricultural leasing compared to bank loans is justified. The paper presents practical example of implementation of agricultural leasing by Hopper-Agro LLC. This paper gives recommendations for improving agricultural leasing based on differentiated approach to establishing the sizes and forms of reimbursement of leasing payments. In order to accelerate the process of renewal of fixed assets and their accounting, the scheme of agricultural leasing through integrated structures is proposed.

economic security, import substitution, investment in fixed assets, peculiarities of agricultural leasing, lease payments, lease agreement, forms of leasing reimbursement, accounting of leasing operations, effectiveness of agricultural leasing scheme agricultural leasing