This article studies the mechanisms of organizing leasing relations in agricultural enterprises, their reflection in accounting, the impact of leasing on financial stability, current legislative requirements, and international experience. The study analyzes the forms of financial leasing, operational leasing, leaseback, and agricultural equipment leasing in accordance with the needs of agriculture. It also provides practical examples of accounting for leased objects, methods of reflecting depreciation, interest expenses, lease payments, and off-balance sheet liabilities. The article develops proposals for improving the efficiency of leasing relations.

leasing, financial leasing, operational leasing, agricultural enterprises, fixed assets, lease payments, depreciation, profitability, investment

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