The history of leasing goes back over 40 years. Today, leasing is an integral part of the entire economic landscape, both in the commercial and private sectors, as a financing instrument. The assumption that the advantage of an investment asset lies in its use rather than in legal ownership is increasingly spreading among companies. Economic ownership can also be interpreted as a hidden purchase in connection with leasing agreements, which has been combined with credit financing from the lessor. Therefore, it is not surprising that, in light of the increasingly cautious behavior of banks, the leasing ratio is rising. Even in economically challenging times, leasing companies have been able to record continuous growth, which in some cases significantly exceeds overall economic growth. Leasing brings about enormous changes in balance sheets.