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financing

Lease

Contractual agreement to use an asset for periodic payments

Also known as: leasing, rental agreement, lease agreement

What You Need to Know

A lease is a contractual arrangement where one party (lessor) grants another party (lessee) the right to use an asset for a specified period in exchange for periodic payments. Common leased assets include vehicles, real estate, and equipment. Leases may include options to purchase at the end of the term.

Sources & References

This information is sourced from authoritative government and academic institutions:

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