The rental purchase is a kind of phased purchase in which the businessman (tenant) agrees to pay the equipment costs in different tranches over a given period. This rate covers the principal and interest costs related to the purchase of an asset during the period during which the asset is used. The tenant receives possession of the asset as soon as the lease is signed. He becomes the owner of the equipment after the last payment. The tenant has the right to terminate the contract at any time before taking over ownership or ownership of the asset. A lease agreement is a certain type of agreement between a buyer and a seller. In this case, the asset for sale is usually a fixed asset. Similarly, the amount to be paid is not paid in a single payment. On the contrary, payment is made in instalments over a given period. 26. .