The depreciation of the leasing companies' portfolio commitments is a comprehensive guide that addresses the assessment of the quality of leasing portfolios. The author, Melek Sellami, provides a detailed analysis of the processes necessary for evaluating the impairment of receivables from leasing transactions. The book is aimed at professionals in the accounting field and offers practical approaches for conducting audits in this specific sector. It highlights the need for collaboration among various stakeholders, including corporate management and regulatory authorities, to ensure an informed assessment of the risks and challenges in the leasing business. The structured approach and the tools provided enable readers to identify and manage the specific risks associated with leasing contracts. This work is an essential resource for anyone involved in financial analysis and risk management in the leasing industry.