The lessor invests in the purchase of equipment according to the equipment and suppliers selected by the lessee (customer) and leases it to the lessee for use within the prescribed lease period. During the lease period, the lessor owns the ownership of the equipment, the lessee owns the right to use the equipment and the right to benefit from it, and the ownership of the equipment is transferred to the lessee after the payment of the rent. The structure of direct leasing transaction is as follows:
