Since many lenders have remained in an unfavourable position during the economic downturn in recent years, leasing terms are more conservative and more lender-favoured than in previous years. Another option is capital leasing, considered a form of ownership by the lessee for accounting and tax purposes. Leasing offers a way to finance the purchase of the aircraft by the lessee. For example, if, at the end of the lease, the lessee has the right to take possession of the aircraft for one dollar, the lessee has purchased the aircraft in instalments by leasing it over time. While leases often meet customer needs for certain reasons, there are certain factors to consider. .