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Leasing is a common way for businesses to acquire equipment. In 2018, 24% of equipment acquisitions by businesses were through leasing. The top 50 countries did $1.36 trillion in leasing volume in 2019, mainly in North America, Europe, and Asia. The International Financial Reporting Standards (IFRS 16) defines a lease as giving the right to control an identified asset for a period in exchange for consideration, without legal ownership.