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In this tutorial from insara.com, the presenter introduces an asset rental invoice and receipt Excel template designed for rental businesses. This template facilitates the creation and management of invoices for items rented out and receipts acknowledging customer payments. The video explains how to use the template effectively and offers a free download link from insara.com for viewers to create their own invoices and receipts. The presenter begins by demonstrating an example of the Excel template, which includes pre-entered business information.