Importance The article discusses the activities to increase the accessibility of financial services and products, namely, leasing services. Objectives We aimed to develop our own methodology of assessing the financial accessibility of leasing services and recommendations on the use of the existing financial accessibility assessment methodology for leasing financing and adapt the analytical ratings of rating agencies to the methodology. Methods The research involves the methods of retrospective study and comparative analysis, synthesis, induction, and deduction. That allows us to obtain reliable and valid results of the study. Results We offer our own definition of financial accessibility as an economic category. Considering the leasing market, we have transformed the indicators proposed by the Bank of Russia to assess financial accessibility in general. Based on the statistical data used by the expert agencies in the characteristics of the country's leasing business, and on the basis of the examination of other methodological techniques, we have formed indicators to assess the financial accessibility of leasing. Conclusions and Relevance The establishment and use of a methodology for estimating the financial accessibility of leasing services justifies the choice of leasing as an investment tool. However, the lack of indicators needed for this assessment complicates the full justification for the accessibility of leasing services. The results of the study can be used to assess the financial accessibility of leasing, which is oriented towards sound management decisions in the area of public and corporate financial planning.
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