Overview on leases: finance lease, operating lease, lease leaseback - Part 2
A subspecies of the lease is the leaseback.
When the owner of an asset needs cash but can not help it, can come to an agreement with a financial intermediary in this way: he sells the good to the intermediary, which allows the seamless leased to it.
In this way, for example, an industry can continue to use his shed or a given plant which can not do without and at the same time make cash with the sale.