Leasing is a financing method which, the propriety of an investment good is left with the leasing company, the use rights are assigned to the lessee in return for the determined lease payments and the propriety is transferred to the lessee at the end of the term based on the conditions determined in the lease agreement. Leasing allows companies to use their working capital to meet their other needs through providing the use of investment goods by leasing instead of purchasing them thus, it is very important in the increase of efficiency and profitability.