Difficult economic conditions lead to the fact that the expenditures of budgets of all levels for the purchase of equipment are highly reduced. State (municipal) institutions are forced to look for other sources and channels for financing equipment purchases. In this respect, leasing at the expense of compulsory medical insurance is an interesting, but incomprehensible tool. Especially, given the variety of its forms. Moreover, the use of leasing in the system of compulsory medical insurance encounters a number of serious limitations. Meanwhile, the competent conclusion of leasing contracts, in fact, in a number of cases makes it possible to solve problems of obtaining equipment worth more than 100,000 rubles at the expense of compulsory medical insurance.