Financial Leasing is an effective investment method that provides for leasing the right of usage of any new or second-hand investment good such as machinery or equipment chosen by a lessee for determined rental fees, with ownership of the asset remaining with the leasing company.

This is a service provided to enable suppliers to receive their receivables before term and purchasing companies to extend the terms of their payments. These are short-term loans received in collateral for stocks and are usually needed in the case of seasonal sales.

This is a transaction whereby all assets registered in the name of the company that are subject to amortization can be re-leased after being sold to the leasing company. The sold assets are transferred to the lessee again at the end of the leasing term. Real estate suitable for leasing, machinery and equipment that are valued as second-hand may be the subject of sell and re-lease. The sum is determined on the valuation of the good or equipment based on the needs of the firm and the results of the assessment to be made.

This refers to a form of leasing where all risks and rights related to the leased equipment belong to the leasing company over the term of the lease and are not required to be transferred at the end of that term. All leasing fees can be recorded as expenditure. Operational expenses, service and maintenance and other risks related to the equipment may be covered by the leasing company. At the end of the leasing period, companies may purchase the equipment if they wish or leave them with the leasing company. This is the type of financing method that is preferred if the equipment and assets are to be used for only a certain time or will be replaced in the short term for any reason.