Long-term leasing is the mostly widespread leasing used in international commercial practice. Its economic essence is to give to the business necessary equipment in leasing with definite monthly payment to increase company’s productivity. The leasing is not a new form of company's financial activity. First leasing operations took place in the USA in 1887 when Bell Telephone Company instead of selling telephones began to lease them. In the middle of 20th century United States Leasing Company became first American leasing company, devoting all its activities to leasing. Such companies in Europe were organized a little bit later. At present American leasing companies occupy leading positions on the worldwide market for leasing products and services. For last three decades (1987-2017) volume of leasing contracts signed by USA increased five times. New U.S. equipment finance business volume in 2017 was 410,3bn dollars and occupied 32% of world lease market. Strong leasing positions reached by the USA were due to flexible policy of American companies, active participation by small business in leasing process, widespread role of American corporations not only on domestic, but on international leasing market and of course various support of national leasing industry by American state. In spite of increasing competition, the present position of U.S. economy confirms that in near future American corporations will keep leading positions on world leasing market.