Leasing - the kind of financial services associated with lending to the acquisition of fixed assets.
The lessor undertakes to acquire ownership of certain property from the said lessee of the seller and give the lessee the property for payment for temporary possession and use. Most often this is done for business purposes. In world practice is widespread consumer leasing. Contract may provide that the choice of the seller acquired the property and makes the lessor. Lessee may initially be the owner of the property.
In fact, leasing - a long-term lease of property for business purposes with the subsequent right of redemption, which has certain tax preferences.