出租需要一個合同。達成一個合同的第一步就是由以下四方決定：
a） the supplier： he wishes to sell his product and sees in leasing the means of achieving this with more certainly and speed.
供貨商：供貨商期望能賣交付物，把國際出租看成是穩妥、迅速達成目的的一種辦法。
b） the lessee1： he wants to buy certain equipment and sees in leasing the means to do this with few financial pressures.
出租人：他想買某種設施，把出租視為在非常小的金融重壓達到目的的方法。
c） the bank of lessee： where it considers leasing to be the most advantageous2 possibility, it will advise the customer accordingly, and put him into contact with a leasing company.
出租方的銀行：當出租方的銀行覺得出租是最好辦法時，會公告客戶，幫助他與出租公司達成共識。
d） the leasing company： it knows the requirements of its customers and keeps in close contact with them.
出租公司：出租公司知道顧客的需要并與其維持密切的聯系。
A leasing company will need to examine the solvency3 of any future lessee, the reliability4 of the supplier and the risk on the leased product. The lessee will be asked to fill in a leasing application. The leasing company will also need to know whether the leased product will help the lessee to increase his cash flow, etc.
出租公司需要察看將來出租人的清償能力、供貨商的信譽和被出租貨物的風險。出租人需要填寫一張出租申請。除此之外，出租公司還要知道是不是被出租的貨物會增加出租人的現金流量。 In the process of investigating the lessee, the leasing company will have to find out whether its customer will be able to make the contractual rental5 payments. Besides analyzing6 his actual financial situation, it will also make some estimates about his future position. The lessee will, therefore, be asked to submit his balance sheet and his profit and his profit and loss accounts for the past three years, in addition to his budget plans for the years to come.
在調查出租人的過程中，出租公司要調查出是不是顧客能按合同規定付清租金。不只要剖析顧客現在的財務情況，出租公司還要預計期將來的狀況。因此出租人除去要提供以后若年的預算計劃，還要提供過去三年的資產負債表和損益賬目清單。
If the customer agrees to the leasing conditions offered to him, lessor and lessee will sign the leasing agreement which is done by way of sending back a signed copy of the offer.
假如顧客贊同出租公司提出的出租條件，出租人和出租人通過寄回已簽字承諾復印件的方法簽訂出租合同