ಗುತ್ತಿಗೆ ಎಂದರೆ ಒಂದು ಸ್ವತ್ತಿನ ಬಳಕೆಗಾಗಿ ಗುತ್ತಿಗೆದಾರನು (ಬಳಕೆದಾರ) ಗೇಣಿದಾತನಿಗೆ ಸಂದಾಯಮಾಡುವಂತೆ ಕೋರುವ ಒಂದು ಒಪ್ಪಂದದ ವ್ಯವಸ್ಥೆ. ಆಸ್ತಿ, ಕಟ್ಟಡಗಳು ಮತ್ತು ವಾಹನಗಳು ಗುತ್ತಿಗೆಕೊಡಲಾಗುವ ಸಾಮಾನ್ಯ ಸ್ವತ್ತುಗಳು. ಕೈಗಾರಿಕಾ ಅಥವಾ ವ್ಯಾಪಾರ ಉಪಕರಣವನ್ನೂ ಗುತ್ತಿಗೆಗೆ ಕೊಡಲಾಗುತ್ತದೆ.

A lease is a contractual arrangement calling for the user to pay the owner for the use of an asset. Property, buildings and vehicles are common assets that are leased. Industrial or business equipment are also leased. Basically a lease agreement is a contract between two parties: the lessor and the lessee. The lessor is the legal owner of the asset, while the lessee obtains the right to use the asset in return for regular rental payments. The lessee also agrees to abide by various conditions regarding their use of the property or equipment. For example, a person leasing a car may agree to the condition that the car will only be used for personal use.