Leasing is a modern form of financing involving the transfer of user rights of use with all the risks and benefits of ownership of the property that is subject to financing, in return for periodic payments called the leasing rate.
In the leasing operations, quality user can run any natural or legal persons, Romanian or foreign.
According to the laws in Romania are covered two types of leasing: financial and operational.

Operational leasing is a contract agreement, the user having the right use of the property in exchange for a payment called "rent".
The difference lies in the fact that donors in his capacity as owner of the property has risks and benefits of ownership, with good management and amortizandu in it.
It is a financing solution that offers the possibility to pay for use of a vehicle, throughout the duration of the contract, a fixed monthly rate, fully tax deductible. The goods covered by the lease contract is recorded as fixed assets in lease accounting firm, at the end of the lease, the user will return the property.