Just about any long-lived asset that is available for sale, companies consider leasing options
Almost any long-lived asset (asset that would have to be depreciated by a business if purchased) is available for lease. In many cases, a lease is really a purchase with a built-in loan. This is why GAAP accounting requires testing a lease's financial structure; if the terms warrant, a lease is declared a "capital lease" and must be set up on a company's books as an asset and liability.
More information on lease accounting, and how Financial Computer Systems can meet your lease accounting needs, is available at this web site.
Examples of assets leased are:
Real Estate (offices, warehouses, parking lots, antenna sites)
Vehicles (automobiles, trucks, trailers)
Equipment (just about everything from computers, copiers, and fax machines to medical imaging equipment and assembly robots)
Leases may be arranged by a manufacturer or a dealer, and may be financed by a subsidiary of the manufacturer or a financing company that specializes in leasing.