Recently, more and more organizations have shown increased interest in leasing operations. This is due to the fact that organizations are puzzled by the search for new forms of updating fixed assets and purchasing expensive equipment, and leasing (financial lease) is one of the ways to solve this problem. After all, the essence of leasing is to make it easier for organizations to purchase expensive property by making equal payments over a fairly long period of time. This book examines the basic terms of the leasing agreement and the key requirements for the subjects of leasing legal relations.