Recent research shows that Leasing, in one form or another, accounts for over 40% of all Capital Expenditure in the Western World. This form of 'acquisition financing' for capital equipment is growing in many emerging economies and is shaped in each by the local laws relating to 'ownership' and those relating to 'local taxation'. This book examines the features of all the component parts of this business and explains each without the complication of local environments. This gives the reader the basic knowledge to grow the various financial products within their own jurisdiction and shape them to suit their customer's requirements.