Lease refers to the behavior that the lessor transfers the right to use assets to the lessee for lease within the agreed time limit. The main reasons for the existence of leasing are: tax saving; Reduce transaction costs; Reduce uncertainty. [ 1]

Leasing is an economic behavior of borrowing in kind at a certain cost. The lessor gives a certain item it owns to the lessee for use, and the lessee obtains the right to use the item for a period of time, but the ownership of the item is still in the lessor's hands. The lessee has to pay a certain fee (rent) to the lessor to use it.