根据租赁类使用协议，出租动产（杂物）和不动产（房地产）。基本特征是区分融资租赁合同和经营租赁合同。前者的特征是出租人享有全额摊销的权利，即，即使在合同终止时计算残值的情况下，承租人也有义务以残值购买租赁对象。融资租赁合同在合同期内基本上不可兑换。但是，经营租赁合同不包括出租人的全额摊销权。出租机会和风险仍由出租人承担。

         Lending out movable goods (chattels) and immovable assets (real estate) on the basis of a rental-type agreement for use. The essential feature is the distinction between finance leasing contracts and operate leasing contracts. The former is characterised by the lessor's right to full amortisation, i.e. that even in the case of the calculation of a residual value at termination of the contract the lessee is obliged to buy the leasing object at the residual value. Finance leasing contracts are principally irredeemable during the contract period. Operate leasing contract, however, do not include the lessor's right to full amortisation by the lessee. Recycling opportunity and risk remain with the lessor. Operate leasing contracts are possible if the leasing objects can be marketed profitably as used objects, e.g. industrial trucks.