It is a form of financing that allows businesses or customers to use certain items without purchasing them. It is governed by a civil law contract, in which the lessee (known as the lessee) receives a product for use, and in return pays periodic payments to the financier (lessor). At the end of the contract, the lessee has the option to buy back the item for a predetermined amount.
Different types of leasing should be specified, among which can be mentioned m.in.: