Material provided by: CC BaltFinEskort – Accounting Firm in Kaliningrad. The economic literature ambiguously interpreted the role of the redemption price in operations under the lease agreement. In particular, the widespread and This point of view, that the redemption price forms the value of depreciable assets received under the lease agreement after the implementation of all the contract of lease payments, and that in the future, this cost repaid through depreciation deductions, including for tax purposes. At the same time in the practice of leasing is often used in a symbolic purchase price of, for example, equal to 1 ruble (dollar, euro, etc.) which renders meaningless the very formulation of the question of depreciation after the transfer of ownership to the lessee. What caused the diversity of opinions and what the real role of the purchase price, whether it is necessary at all? Designation of the redemption price must be at least on formal grounds, because the law "On Financial Rental (Leasing)" determined that the lessee can purchase the leased asset ownership under a contract of sale, where the redemption price is present by definition. Consider the role and value of the redemption price, if the parties' agreement the leased asset is recorded on the lessee. The law "On Finance Lease (Leasing), a full lease payments is defined as a reimbursement of lessor relating to the acquisition and transfer of the leased asset to the lessee, reimbursement of costs associated with providing others. under the leasing contract services, as well as income of lessor.