从承租人的角度可以将租赁分为“资本租赁”和“经营性租赁”两类。

资本租赁即capital lease，是指承租人于支付租金后便可取得其租赁物之所有权，而承租人于租赁期间届满后，可无条件拥有或优惠承购租赁物的权利。融资租赁financial leasing即属于资本租赁。A capital lease is a contract entitling a renter to the temporary use of an asset, and such a lease has the economic characteristics of asset ownership for accounting purposes. The capital lease requires a renter to book assets and liabilities associated with the lease if the rental contract meets specific requirements. In essence, a capital lease is considered a purchase of an asset, while an operating lease is handled as a true lease under generally accepted accounting principles (GAAP).

如果在租赁开始日符合以下4条标准中的一条或多条，应将其认定为资本租赁：

1.租赁期结束时，资产所有权转移给承租人；

2.租赁包含有优惠购买选择权；

3.租赁期不短于租赁资产的预计经济寿命的75％。但是，如果租赁资产是旧资产，在开始租赁前其已使用年限超过资产全新时可使用年限的75％时，则本标准不适用；

4.在租赁期开始时最低租赁付款额（不包括履约成本，例如保险费、维修费和出租人支付的税金，以及由履约成本所产生的任何利润）的现值不小于在租赁开始日出租人的租赁资产的公允价值减去出租人保留的和预期会实现的任何相关投资减免税后的余额的90％。

经营性租赁即operating lease，经营性租赁，又称服务性租赁。它是指出租人向承租人提供设备及使用权的同时，还提供设备的维修、保养等其他专门的服务，并承担设备过时风险的一种中短期融资与融物相结合的经济活动。An operating lease is a contract that allows for the use of an asset but does not convey ownership rights of the asset. Operating leases are considered a form of off-balance-sheet financing—meaning a leased asset and associated liabilities (i.e. future rent payments) are not included on a company's balance sheet.

经营性租赁的租期较短，且可以经过一定的预约期而中途解约。由于租赁物一般为需要高度保养、管理技术的，或技术进步较快的，或广泛运用的设备与机械。

以下为相关示例，供参考：

Payments made under operating leases (net of any incentives received from the lessor) are expensed in the statement of comprehensive income on a straight-line basis over the period of the lease.

根据营业租约而需支付之租金（扣除自出租人收取之任何奖励金后）于全面收益表中入账，并按有关租约年期以直线法计算。

For direct financing capital leases, the cost of lease assets and imputed interest are recorded as lease payment receivable.

租赁业务符合资本租赁条件之租赁合约，系将出租资产之成本及隐含之利息列为应收租赁款。