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for the lessee the risk of moral and physical wear and obsolescence of property as the property is not acquired in property decreases, and undertakes in temporary use; as payments on leasing are not attached to norms of depreciation, at the leasing relations the lessee deals with the accelerated depreciation of property;

compensatory when payments are made in the form of delivery of the goods made on the equipment which is handed over in leasing (in essence, it is barter), or by offset of the services rendered each other by the lessee and the lessor;