The Final Report will cover the analysis of the Impact of Covid-19 on this industry. A capital lease is a contract entitling a renter to the temporary use of an asset and has the economic characteristics of asset ownership for accounting purposes. A capital lease can be used for a property as well as an asset. For example, a manufacturing company can obtain a piece of production machinery for their operations through a capital lease. Companies use capital leases for land, buildings, ships, aircraft, engines and very heavy machinery. A capital lease obligation is the amount of hire charges or rent owed by the lessee to the lessor for taking capital assets on hire under a capital lease. A capital lease is essentially a means of financing a capital asset The global Capital Lease Market provides qualitative and quantitative information on growth rate, market segmentation, market size, future trends and regional prospects. The research study represents a modern perspective...