Financial Benefit

We can highlight following financial benefit of lease

The main benefit  of leasing that business can attain assets without its outlaying essential cash.

Capital assets can fluctuate in its value. In leasing of property it, shifts risks to lessor , but if property market which has  steady growth over the time, the business that is depends on to leased property is in sacrificing capital gains.

 
Accounting Benefit

We can highlight following Accouting benefit of the lease
Leasing is process by which company can obtain  use of a  fixed asset for which it have to  pay a  contractual payment , periodic, and it also get tax deduction on this payments.

Leasing of the property may provide larger flexibility to the  business which expects to move or grow in  relatively the short term, due to lessee is not usually obliged for the renewal of lease at an end of term.