1. Sale-and-leaseback(leaseback) : a financial transaction in which a company sells a self-made or outsourcing asset and lease it back for use. Sale-and-leaseback is combined with financing and leasing-assets. Companies with cash shortage can revitalize existing assets through leaseback, meeting the demand of production and fund at the same time. By leaseback, sellers can mitigate the financial strain derived from technological innovation. On the other hand, buyers such as equipment manufacturing companies or the owners of assets can collect money they need under the premise of keeping the rights to use assets.

2.Direct Financing Leases: a financial arrangement in which a lessor acquires assets according to the needs of its lessee from suppliers and leases them to lessee, generating revenue from the resulting rent on a particular schedule. In this kind of financial arrangement, the lessor has the proprietary rights of assets and the lessee has the using rights of assets. When the lease term expired, the lessee repurchases the assets by nominal price. Direct financing leases can reduce pressure of disposable investment and implement the leasing-assets function. Meanwhile, the VAT invoice is available for the rent so that the financing cost could be reduced.

3. Operating Leases: a financial arrangement in which a lessor uses its own property or acquires assets according to its lessee’s demand and leases them to the lessee, generating revenue from the resulting rent on time. In this kind of financial arrangement, the lessor has the proprietary rights of assets and the lessee has the using rights of assets. When the lease term expired, since the assets have residual value, the lessee can renew its lease. Operating leases can regulate the liability structure of lessee and therefore reduce the cost of purchasing and holding assets.