Subject. This article discusses the issues of credit risk management that should be assessed by leasing companies when creating reserves. Objectives. The article aims to build a model for calculating expected credit losses using the net investment in leasing indicator. Methods. For the study, I used model data to estimate various indicator values. Results. The article models the amount of loss possible within 12 months after the reporting date, which occurs due to default on a financial instrument. Relevance. The study results can help calculate the amount of expected credit losses for a leasing company of any size due to the simplicity of the calculation. At the same time, the practical significance of the developed model for calculating expected credit losses for leasing companies lies in the ability to use the results of the model to adapt their business to the future market situation.
Keywords: leasing, net investment, credit losses
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