1. Financing for movable property
2. Financing for real estate property
3. Financing for intangible property
The leasing company, acting as lesser, grants the property to the lessee for a limited period of time, and subject to the payment of a periodic rental charge. Therefore, the financing function performed can be seen in the fact that the cost of the purchase is covered by the lesser, while the lessee can take advantage of the deferred payment. The consequence of this formula is that the leased property is owned by the leasing company until its repurchase, if any, by the customer. Leasing companies finance productive investments, movable properties (machinery, industrial systems, etc.), real estate properties (industrial plants, shopping centres, etc.) and also intangible properties, like trademarks.