Businesses fall in a situation where they fail to pay back their debt with their existing assets when they continuously make losses and there are management inefficacies. These are accepted as businesses which are deeply in debt. These businesses are erasen from the trade life when decree of bankruptcy is given. But if these businesses have recovery hope and if they can prove this, it is very important for both the business’s and the country’s interest to give these businesses one more chance and to postpone the bankruptcy. For the businesses which have entered the suspension of the bankruptcy process, deep in debt balance sheet is prepared and these businesses’ assets and debts are presented with actual values in this balance sheet in this process. There are various tangible and intangible long term assets in business’s assets. Businesses acquire these assets by either buying or leasing. Among the assets of the businesses that have entered the suspension of the bankruptcy process, the assets which are bought can be presented with actual values but it is not clear how the assets which are acquired by financial leasing will be presented. This study aims to bring forward a proposal how to manage the assets which are acquired by financial leasing by the businesses that have entered the suspension of the bankruptcy process.