Leasing
Leasing is the term for letting or leasing movable or immovable goods by a financing institution (leasing company) or by the manufacturer of the respective goods. Leasing is regarded as special form of financing. Possible classification points could be: duration and terminability of the leasing agreement (financial and operating leasing), position of the lessor (direct and indirect leasing) and type of leasing object (real estate, movables and manpower leasing).