Leasing is a financing contract for acquiring or using movable property (property that can be moved from one place to another: car, professional equipment, watches, jewellery) or immovable property (land, real estate, warehouse, manufacturing plant), without borrowing money in a classical way. For example, a company acquiring a car or professional equipment on lease pays rent to use the goods acquired. At its end, may include a purchase option, a renewal of the contract or the return of the equipment.