Leasing van roerende zaken zoals auto’s en andere bedrijfsmiddelen is al sinds de goedkoop kantoor huren Den Haag jaren ‘60 een ingeburgerde financieringsvorm. Het leasen van vastgoed is een betrekkelijk recente ontwikkeling. Pas sinds de  bedrijfspand huren Tilburg jaren ‘80 wordt deze vorm van vastgoedfinanciering in de praktijk toegepast. In vergelijking met roerende zaken is bij onroerend goed sprake van een lange economische levensduur, omvangrijke investeringen per object en daarmee hoge restwaardeposities. Meer nog dan bij lease van ‘roerende’ bedrijfsmiddelen zullen de kantoor huren eindhoven airport leasemaatschappijen alleen contracten aangaan voor courante objecten en met solide debiteuren. Het afsluiten van een leasecontract vergt tevens veel tijd voor het beoordelen van de risico’s en de uitwerking van de contractbepalingen. Daarom wordt doorgaans een relatief hoge drempel gehanteerd als minimuminvesteringsbedrag. In het Nederlands recht wordt niet expliciet aandacht besteed aan deze financieringsvorm. Door het ontbreken van specifieke wettelijke bepalingen is leasing een puur economisch begrip. Voor de interpretatie van leasecontrac- ten met betrekking tot bijvoorbeeld de eigendomssituatie, fiscale aspecten en verwerking in de bedrijfsruimte te huur Haarlem jaarrekening dient dus aansluiting te worden gezocht bij de begrippen huur en huurkoop die wel juridisch gedefinieerd zijn. Lease wordt omschreven als een contract tussen de eigenaar (lessor) en de gebruiker (lessee), waarbij de lessor het bedrijfsmiddel tegen betaling ter beschikking stelt aan de lessee. Lease kent binnen deze ruime definitie vele verschijningsvormen. In het uiterste geval kan een leasecontract sterk overeenkomen met koop of met huur. Er worden twee hoofdvormen onderscheiden: financial lease en operational lease. Het kenmerkende verschil tussen beide is de partij die het economisch eigendom heeft van het object en daarmee het restwaarderisico draagt. Bij een financial lease heeft de lessee het economisch eigendom, bij operational lease is dat de lessor. Beide leasevormen worden hierna verder uitgewerkt. Zowel bij operational lease als bij financial lease is vrijwel altijd sprake van periodiek gelijke betalingen, eventueel geïndexeerd voor inflatie. De berekening van de leasetermijn kan geschieden met behulp van de annuïteitenmethode zoals beschreven in

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