Leasing as a form financing besides loans, increasing capital and using different tools of monetary and financial
markets has the main role in financing of goods so that this type of financing become the 2nd after the direct loans
for several years. Here, in this article leasing and its different types and phases of development briefly are defined
and then lease rental calculation methods in Iran are focused on, their advantages and disadvantages are explained
and compared and finally some suggestions are offered.
This article aims to analyze and compare the ordinary bank method and the PMT methods in terms offer of the
calculation procedures involved in each. Banks in the past used the ordinary bank method while leasing companies
used both methods. This situation has, however, changed recently and banks and leasing companies both use the
PMT method these days. The other aim of this study is calculation of the stepped method. The problems that
customers might have in paying back the finance in the beginning of the payback period has led to the offering of
the stepped method to customers to solve their problem. Because of rise of income in the following years, this
method will help these customers in such a way that they have to pay smaller initial installments and pay the larger
ones in the following years when their income increases.