Sale and leaseback is a special type of financing that involves two steps: the asset owner sells its assets to a financial leasing company, which leases those assets back for use. The asset owner obtains cash, but can still use these assets, financial leasing is a different type of financing, purpose: sale and leaseback is mainly to obtain cash flow, while financial leasing is mainly to obtain the right to use the asset, ownership: in sale and leaseback, the ownership of the asset is first transferred to the financial leasing company, and then leased back to the original owner.