The meaning of leasing is reflected in Aristotle's claim: "True wealth is not in the ownership of property, but in the right to use it." We live in a world of accelerated business environments in which the financial crisis reigns. Leasing is a method of financing that is increasingly present in companies throughout Croatia. Leasing most often finances the purchase of personal and commercial vehicles, vessels, machinery, equipment, and increasingly also business entities or real estate. Although the primary purpose of leasing is using, and not to acquire ownership of the leased object, in Croatia is especially developed a form of financial leasing in which the recipient of leasing becomes the owner of leased object upon the last payment of lease, while in the case of operating leasing after the expiration of the contract the lesses must return the subject of leasing to lessor or extend the lease agreement. Leasing lays its foundation on the separation of ownership from the use of assets, putting in the foreground the use of assets and the profits arising from it. The basic idea of leasing is to use the object of leasing to generate the cash flow needed to settle the contracted leasing installments. Leasing is primarily intended to finance investment and personal consumption. If the entrepreneur decides to make a business move by using leasing, he has to decide between financial and operating leasing. The purpose and goal of leasing complement each other, in other words is to make it easier for the comatose to do business by adapting to it, by leasing contract, financing of a specific leasing entity which is eventually returned to the lessor by the enterprise or becomes its owner, depending on the type of leasing contract.