So called current leasing. In this form the contract is concluded on much more shorter period then the period of economic lifetime. The subject (investment good) of leasing contract is placed in the fixed assets register of leaser (financing), which bears the costs and amortization charge (maintenance, service, insurance, taxes). Leasing instalments become tax deductible expenses for the user.
Act of 29 September 1994 on Accounting
Place of publication: (Dz. U. z 2021 r. poz. 217, z późn. zm.)