In simple terms leasing is renting of an asset by its owner to a lessee (person who takes the asset on rent) for a specific period of time to earn rental income.
Assets which can be leased range from land, property, vehicles, machines to even the smallest artifacts. Most common example being leasing of a house to a tenant by a landlord.
Secondary source of income
Higher security due to defined ownership
Ownership of different hard assets
With visible repayments
Track record and credibility of promoters and management Operating history
Analysis of asset life and maintenance Understanding of resale price of the asset
Understanding asset utilisation levels. Analysing unit economics.
Track record of compliance Strong audit and reporting structures