financial leasing - operation to obtain financing, by which one person, who carries on the business of lending or granting credit, acquires, at the request of another, the ownership of a moveable for , capital lease - a contract that transfers ownership of property to the lessee at the end of the lease term. A contract for the lease of property which possesses the characteristics of a purchase., finance lease - a lease involving payment over an obligatory period of specified sums sufficient in total to amortize the capital outlay of the lessor and give some profit. In other words, the lessee , finantseerimise meetod, kus omandiõigus investeeringuobjekti läheb rentnikule üle pärast kapitalirendilepingu nõuetekohast täitmist, kauba võõrandamine. Kapitalirendina käsitatakse tehingut, mille puhul rendilepingus on sätestatud kauba väljaostmisel selle omandiõiguse üleminek rentnikule.