Direct lease is the most common form, which consists of three parties and two contracts. Leaseback, also known as "leaseback after sale", refers to a transaction in which the lessee sells the ownership of its own equipment to the lessor and pays the rent to the lessor within the agreed lease term until the lessee regains the ownership of the leased property, which is a way for the lessee to obtain liquidity. Sublet Lessor A rents things from Lessor B (mostly overseas companies) as the lessee at the request of the lessee, and then sublets them to the lessee as the lessor. The sublessor is neither an investor nor an end user, and its actual role is "credit intermediary". The lessor of joint lease has more than two financial leases (for example, affected by factors such as financing ability, asset structure and risk dispersion). Features: The lead lessor is responsible for signing the lease contract with the lessee, and other lessors pay the lead expenses to the lead lessor according to the joint lease agreement; Each lessor enjoys the same rights and interests and distributes the rent according to the proportion of capital contribution; If there are risks, each party shall bear corresponding responsibilities according to the proportion of capital contribution. Comprehensive leasing is a form of leasing that combines financial leasing with certain trade forms (such as compensation trade), and it has become less and less at present. Leveraged leasing is an advanced form of financial leasing, which is suitable for long-term leasing of capital-intensive items with huge amount and long service life (such as the leasing of civil aviation aircraft). The general framework is as follows: 20-40% of the property is raised by the lessor, and the lessor enjoys the ownership of the property; 60-80% of the payment is provided by banks and other financial institutions without recourse, but the lessor needs to use the leased goods as collateral and transfer the lease contract as guarantee.