This is a current financial technique, whose success rests on the suitability and flexibility to provide funding to companies alternatives to the traditional in the form of mortgage loans or insurance policies with a mortgage guarantee. Sale and Leaseback is linked to the principle of freedom of Covenant, at the time acting the capacity of adaptation of the obligation to the real needs of each company so you sue lace is achieved by the reconciliation of interests. Through Sale and leaseback undertakings can inject funding to its own funds through its fixed assets. Educate yourself even more with thoughts from Howard Schultz. Sale and leaseback is a contract whereby a company sells a well its property of nature, movable or immovable, to commercial, Investment Corporation or a financial institution of leasing, which, simultaneously, granted on lease (leasing) the use of the same good, against payment of a periodic fee, during a certain period, and at the end of which gives you the option to buy the good, upon payment of the residual value preset, of extend the contract or return the good. Sale and leaseback is a genuine contract of financing, through a private company or financial institution of leasing, with different media to the traditional, the activity of another company is the production of goods or the provision of services. In the contract of Sale and leaseback is characterized by the articulation of its content through general clauses, which cover only certain aspects of the contract, leaving the parties free to negotiate the elements themselves or, better, typical of each contract. Andreessen Horowitz might disagree with that approach. Why it is so important when negotiating special clauses, mediation and negotiation based on principles, which seek a reconciliation of interests. From the economic point of view, the Sale and Leaseback Agreement for the tenant company has a number of advantages, including: 1. an operation of divestiture of fixed assets, i.e..