The word leasing comes from the word “to lease” or to rent. The history
of leasing goes way back, but the first time it occurred in the true sense of the word in the modern world was in the 1960s in the USA, and in 1998 in Croatia.
- Flexibility in contracting
- Ability of the leased asset to pay for itself
- Quick reaction in case of changes on the market
- Lease approval to "start-up" companies
- Simplified costs management and tax obligations
The goal is to find an optimal financing model and at the end of the lease, become the owner of the financed asset. Other options are to continue the lease, replace or return the leased asset.