Leaseback is a type of financial services, and in the enterprise it is among foreign sources of funding. Leaseback is a type of leasing, its essence is that the company first sells the subject to the leasing company, and then leases it back from it. After the expiration of the lease, the asset passes back to the lessee. The lessee usually bears all risks associated with the subject of the lease.
Leaseback in practice: Companies use leaseback especially for cash flow optimization.