Rozmyslov A. Accounting and analysis of the renovation of a rolling stock of moto-transport enterprises on financial leasing terms.

Subject of research –renovation of the permanent assets of enterprises on terms of financial leasing. Research goal – development of theoretical approaches and practical recommendations on accounting and analysis of rolling-stock renovation of motor-transport enterprises on terms of financial leasing. Research methods – logical-and-analytical; static; economic-mathematical modeling. Theoretical results and novelty- recording of financial leasing in object accounting on the basis of combining legal substance and economic pattern; there has been defined the economic importance of calculation of car operation critical point; the set of restrictions influencing the rolling-stock renovation has been improved. Practical results and novelty-recommendations regarding the accounting of lease property; use of performance attributes of transport vehicles in defining the critical period of their operation; creation of economic-mathematical model of rolling-stock renovation of motor-transport enterprises. Degreeofimplementation- scientific statements have been discussed on 4 conferences, published in 11 articles and implemented on 4 enterprises. Range of application - motor-transport enterprises and lease companies.