Leasing is considered as a special type of financing, which depending on the type of contract, can have characteristics of rent/lease (operative lease) or purchase and sale (finance lease).
Term leasing derives from the English word “to lease” and it is translated with «leasing» or with «give into lease».
Main postulate of financing via leasing is as follows: using the object instead being its owner.

Lease contract enables the lessee not to buy the lease object, but to use it temporary, paying adequate monthly fee for the period the lessee uses the object. This characteristic, which is specific for leasing financing, influenced that many people considered leasing as rent. Leasing financing is different than rent , mostly as rent includes bilateral relationship between tenant and landlord, as following entities participate in leasing financing:

• Producer or supplier of the lease object
• Lessee
• Financial institution (leasing company) or lessor